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Home or property owner exemptions

You may be able to claim an exemption from transfer duty on transactions involving residential land and a:

  • transfer of an interest in your home to your spouse
  • change of tenure
  • manufactured home.

Transfer of interest in home to spouse

Eligibility

You don't pay duty on the transfer of an interest in your home to your spouse if all the following apply:

  • the transfer is by way of gift (regardless of whether your spouse becomes a borrower on an existing mortgage)
  • the transfer is from you to your spouse
  • after the transfer, you and your spouse will own the home as joint tenants or tenants in common in equal shares
  • the home will be your principal residence.

See section 151 of the Duties Act 2001 for more information.

How to claim

To claim this exemption, complete a statutory declaration (PDF 25 K) and Dutiable transaction statement (Form D2.2) (PDF 675 K), and include it with your documents when lodging them for stamping.

Read more about lodging and stamping documents.

Change of tenure

Eligibility

You don't pay duty on a transfer, or agreement to transfer, that changes the registered ownership of the property if all the following apply:

  • the change is from joint tenants to tenants in common, or vice versa
  • the value of each co-owner's interest in the property doesn't change.

See section 143 of the Duties Act for more information.

How to claim

To claim this exemption, complete a Dutiable transaction statement (Form D2.2) (PDF 675 K), and include it with your documents when lodging them for stamping.

Manufactured homes

Eligibility

You don't pay duty on the transfer, or agreement for the transfer, of you manufactured home if the home is either:

  • positioned on a site under a site agreement
  • not positioned on a site, but
    • has been acquired for positioning on a site under a site agreement
      and
    • the transfer or agreement doesn't involve agreement for the transfer of ownership of land.

See section 138 of the Duties Act and sections 6–14A of the Manufactured Homes (Residential Parks) Act 2003 for more information.

How to claim

To claim this exemption, complete a Dutiable transaction statement (Form D2.2) (PDF 675 K), and include it with a copy of the site agreement and the transfer documents when lodging them for stamping.