The refund lodgement categories provide a broad selection of the most common types of refunds.
If you believe that you overpaid duty because you did not claim an eligible exemption or concession, you can apply for a refund up to five years after the date you paid the duty.
Each Refund Category has its own set of evidentiary requirements, including applicable form(s). We may request more information.
When lodging a Refund Claim, you can apply for one or more types of refund by holding down ‘Ctrl’ on your keyboard and clicking on the applicable category in the drop down list. If your refund category does not fall into any of the category options, select Other and explain the nature of the refund in the Comments field. It is mandatory to include a comment if you select the Other category.
Refund Categories and required documentation are as follows.
Pensioner concession or exemption - s58-60
A pensioner buying a home may be eligible for an exemption or concession from duty if they hold one of the relevant concession cards at the date of the transfer, purchase the property for market value and intend to live in the home as their principal place of residence. Eligible pensioners who have purchased a block of land and constructed a home on it within three years after the transfer date may also be eligible for a refund. A full pensioner exemption applies if the value of house and land does not exceed $330,000. A partial exemption applies if the value of the house and land is more than $330,000 but does not exceed $750,000. No exemption or concession applies if the value is greater than $750,000.
The documents you require are:
- Contract of Sale, including signature page, particulars page, special conditions if applicable,
- Registered transfer showing the Land Victoria dealing number,
- Duties Form 8F - Pensioner exemption/concession declaration,
- Both sides of the concession card,
- Proof of payment of consideration (by way of bank statements and loan documents if transferee is related or associated to the vendor/ transferor),
- Other.
If the home was constructed within the last three years, you will need:
- Certificate of Occupancy showing the mandatory inspection stages,
- Signed building contract with cost of building and particulars page,
- Owner builder receipts and a statement itemising construction costs (the owner builder provides receipts and a statement itemising construction costs in place of a building contract).
First home buyer duty reduction - s57J or JA
Meeting the eligibility requirements for the First Home Owner Grant (FHOG) may entitle you to the duty reduction for both the purchase of a new or established home. The duty reduction applies where you buy a principal place of residence valued at not more than $600,000. This declaration must be used to apply for a principal place of residence concession and an eligible first home buyer duty reduction on the purchase of a residential property where the settlement occurs on or after 1 July 2011.
Contracts on or after 1 July 2017
Eligible first home buyers who buy a home with a dutiable value of $600,000 or less are exempt from paying stamp duty. First home buyers buying a home with a dutiable value of $600,001 up to $750,000 are entitled to a concessional rate of duty calculated on a sliding scale. For more information visit our website.
Contracts prior to 1 July 2017
The first home buyer duty reduction reduces the duty payable by up to 50 per cent for eligible first home buyers on a principal place of residence (PPR) property if the purchase price is $600,000 or less. For PPR homes with a value of $130,000 to $550,000, the reduction is applied to the duty payable after the PPR concession has been calculated. At least one applicant must declare they are occupying the property as their PPR for a continuous period of at least 12 months in order to apply for a duty reduction.
The duty reduction is applicable where the settlement date of the property is on or after 1 July 2011. Applicants for the reduction must also have received or be eligible for the First Home Owner Grant.
Contracts for newly constructed or existing homes entered into prior to 1 June 2013 and settled between 1 July 2012 and 1 July 2013 are entitled to 30 per cent First Home Buyer Duty Reduction (application must be accompanied by Form 53C).
Contracts for newly constructed homes entered into and settled after 1 July 2013 are entitled to 40 per cent First Home Buyer Duty Reduction as well as the First Home Owner Grant of $10,000 (application must be accompanied by Form 61).
Contracts for newly constructed homes entered into and settled after 1 September 2014 are entitled to 50 per cent First Home Buyer Duty Reduction as well as the First Home Owner Grant of $10,000 (application must be accompanied by Form 61).
Note: Applicants must supply the Unique Identifier Number (UIN) in the nominated field on Page 1 of Form 61. In the absence of a UIN, the transaction to receive the 40 per cent duty reduction cannot be processed in Duties Online (DOL). A PPR concession still applies, however a Refund Application needs to be submitted within five years to claim the 40 per cent First Home Buyer Duty Reduction.
Contracts for existing homes entered into and settled after 1 July 2013 are entitled to 40 per cent First Home Buyer Duty Reduction (application is to be accompanied by Form 61 including Schedule A).
Contracts for existing homes entered into and settled after 1 September 2014 are entitled to 50 per cent First Home Buyer Duty Reduction (application is to be accompanied by Form 61 including Schedule A).
For contracts or transfers dated on or after 1 July 2017, this information is obtained via the digital duties form. Please refer to the Settlement Statement under question – Concessions/exemptions - First Home Buyer Duty Reduction.
The documents you need are:
- Contract of Sale including signature page, particulars page, special conditions if applicable,
- Registered transfer showing the Land Victoria dealing number,
- Duties Form 61 - Principal place of residence concession and eligible first home buyer duty reduction declaration,
- Proof of payment of purchase monies (by way of bank statements and loan documents, if transferee is related or associated to the vendor/transferor),
- Proof of guardianship (copy of the instrument of trust or court order under which the transferee is appointed guardian of the person),
- Other.
Off-the-plan – Land and building packages and refurbishments - s21(3) & (4) & (4A) & (5)
Off-the-plan land and building packages and refurbishment concessions apply to transfers involving land and building packages for the physical construction costs occurring on or after the date of the contract of sale. A concession also applies to transfers involving the refurbishment of a building. Refurbishment concessions may apply where a building permit under the Building Act 1993 has been issued for the conversion of an existing building. The concession applies to the refurbishment of the lot occurring on or after the date of the contract of sale.
The documents you need are:
- Contract of Sale including signature page, particulars page, special conditions if applicable,
- Registered transfer showing the Land Victoria dealing number,
- Duties Form 4A - Off-the-plan sales statutory declaration,
- Building permit or building approval,
- New plan of subdivision,
- Certificate of Occupancy showing the mandatory inspection stages,
- Proof of payment of purchase monies (by way of bank statements and loan documents if transferee is related or associated to the vendor/transferor),
- Other.
Principal place of residence (PPR) duty reduction – PPR s57J
The PPR concession is available to all home owners whose property is valued up to $550,000 and who reside in the property as their PPR within 12 months of possession for a continuous period of 12 months.
The documents you will need are:
- Contract of Sale including signature page, particulars page, special conditions if applicable,
- Registered transfer showing the Land Victoria dealing number,
- Duties Form 53D – Principal place of residence (PPR) concession declaration,
- Proof of payment of purchase monies (by way of bank statements and loan documents, if transferee is related or associated to the vendor/transferor),
- Proof of guardianship (copy of the instrument of trust or court order under which the transferee is appointed guardian of the person),
- Other.
Primary production and water entitlements - s10 (1)(a) & (d)(iv)&(v)
When claiming an exemption for eligible primary production goods, water rights and disaggregation of primary production land, Form 12 must be used. With transfer of primary production property that is subject to or involves primary production goods and livestock and/or water entitlements, duty is payable on the contract price less the value of the goods and livestock and water entitlements.
The documents you will need are:
- Contract of Sale including signature page, particulars page, special conditions if applicable,
- Registered transfer showing the Land Victoria dealing number,
- Duties Form 12 - primary production and water entitlements (for all land types) statutory declaration,
- Water Share Record or Statement (Victorian Water Register or the information statement from the relevant water authority),
- Other.
Family farm exemption - s56
Transfer of a family farm to a natural person or to other than a natural person including company, trust or association.
The documents you will need are:
- Contract of Sale including signature page, particulars page, special conditions if applicable,
- Registered transfer showing the Land Victoria dealing number,
- Duties Form 13 - Family farm exemption statutory declaration,
- Current ASIC search for the transferor/transferee company,
- Trust Deed with all amendments.
Declaration of trust duty refund
This is applicable for declarations of trusts, fixed trusts and unit trusts which would ordinarily attract $200 duty. If the trust is over dutiable property please select Other. You are then required to provide an explanation in the comments field.
The documents you will need are:
- Covering letter,
- Trust Deed,
- Other.