Off-the Plan Duty Concession

Upcoming changes to the off-the-plan duty concession

On 12 March 2026, the State Government announced changes to extend the concession, increase the value thresholds, and expand the concession to off-the-plan purchases of survey-strata dwellings. The changes are subject to the Parliamentary process and updates to Revenue WA’s systems. We will provide information about these changes as it becomes available.

If you purchased a new apartment or unit in a multi-tiered development, you may be eligible for an upfront duty concession or a rebate of the duty paid.

An upfront concession is available if you:

• enter into a pre-construction contract between 23 October 2019 and 30 June 2026 to purchase a new dwelling off-the-plan.
• enter into an under construction contract between 31 August 2023 and 30 June 2026 to purchase a new dwelling off-the-plan.

For transactions entered into between 21 March 2025 and 30 June 2026, the concession has been extended to include off-the-plan purchases of new dwellings in single-tiered strata or community title (building) schemes, such as certain townhouses and villas.

• For transactions entered into prior to 21 March 2025, the concession only applies to purchases of units or apartments in multi-tiered strata schemes.
• Transactions entered into on or after 21 March 2025 that are eligible for a reduced amount of duty but settle before the changes can be implemented can be reassessed for a refund of duty after settlement.

The concession does not apply to off-the-plan purchases of dwellings on survey-strata plans. Strata plans define the lots by reference to the buildings, including their height, on the strata plan. Survey-strata plans define the lots by reference to the boundary of the land without any buildings and look similar to freehold parcels of land. For the definition of eligible scheme types, refer to section 266E of the Duties Act 2008.

A rebate is available if you entered into an under-construction contract between 4 June 2020 to 31 December 2020 to purchase a new dwelling in a multi-tiered strata scheme that was already under construction but not yet completed when you signed the contract. See the full criteria in the Under construction rebate form.

Pre-construction contracts
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Under construction contracts
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Concession amounts
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Apply for a concession
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Reassessments
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Examples
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For further information:
https://www.wa.gov.au/service/financial-management/taxation-and-duty/apply-the-plan-duty-concession