Duties Form - Off-the-plan rebate: pre-construction application

Form
FDA49 - Apply for a rebate of the duty paid on eligible unit and apartment purchases in multi-tiered developments.
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As part of the 2023-24 State Budget, the off-the-plan rebate was converted to an upfront duty concession and extended for pre-construction contracts to 30 June 2025. The concession thresholds were increased for eligible contracts signed on or after 11 May 2023.

If development was completed before 31 August 2023

You must meet the eligibility criteria for the off-the-plan duty rebate on the transfer duty and foreign buyers duty surcharge (if applicable). 

See the application form below for the full criteria.

If development was completed after 31 August 2023

Apply for a duty concession. If you already applied for a rebate on the contract, you’re not eligible for the concession if you:

  • received the rebate or
  • didn’t meet the eligibility criteria for the rebate.