Family Lawyer Perth

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Adjusting Property Concessions

Adjusting Property Concessions

Adjusting the residential or business property concession.

A separate concessional rate of duty applies to transactions involving residential land used as a principal place of residence or business property where the transaction is valued at less than $200,000. Currently, the residential rate of duty provides a greater benefit than the concessional rate that otherwise applies to residential property valued between $116,000 and $200,000.

The amendments will adjust the concessional rate of duty so that it provides a greater benefit to all eligible transactions valued less than $200,000 as a consequence of the new single rate of duty.

This change will come into effect on 1 July 2022.



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