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SAF Conveyancing

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25.01.2022 The Victorian Government has announced a land transfer (stamp) duty waiver for purchases of Victorian residential property with a dutiable value of up to $1 million. For new residential properties, a 50% land transfer duty waiver of the duty otherwise payable applies. A 'new home' under the First Home Owner Grant Act 2000 means a home that has not been previously occupied or sold as a place of residence or for the provision of short term accommodation, and includes a substant...ially renovated home and a home built to replace demolished premises. It includes a newly built home and a land and building package For existing residential properties, a 25% land transfer duty waiver of the duty otherwise payable applies. For vacant residential land, a 25% land transfer duty waiver of the duty otherwise payable applies. The waiver applies after all other eligible benefits, such as the first home buyer duty concession, the principal place of residence concession and the pensioner concession, have been taken into account. However, the waiver does not apply to foreign purchaser additional duty. To be eligible for this waiver: your purchase must be for residential property, whether or not you use it as your principal place of residence, have a dutiable value of $1 million or less, the contract must be signed on or after 25 November 2020 and before 1 July 2021, and the arrangement must be a bona fide purchase for adequate consideration (not a gift). The waiver does not apply to: Any residential property transaction with a dutiable value over $1 million. A transfer that obtains the commercial and industrial land concession (i.e. the purchase of residential property in regional Victoria for the purpose of converting it to be used for a commercial or industrial use). Source: State Revenue Office Victoria Link: https://www.sro.vic.gov.au/land-transfer-duty-waiver-reside



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