Exemption if you buy with your spouse or partner

If you are a foreign purchaser, you may be entitled to an exemption from additional duty if you purchase a principal place of residence jointly with your spouse or domestic partner who is an Australian citizen, permanent resident, or New Zealand citizen who has or will ordinarily reside in Australia for a continuous period of at least 6 months. This must start no more than 12 months prior to, and end no more than 12 months after, the date of settlement or relevant acquisition.

You must, however, live in the property as your principal place of residence for a continuous period of 12 months, starting within 12 months of becoming entitled to possession of the property. You can ask us to vary this requirement to:

• reduce the 12-month residence period
• determine that a temporary absence from the residence does not break the continuity of residence
• extend the period in which the residence must begin.

This exemption is available for transfers from 14 June 2018 and you can find out more on our website.