Off-the-plan concession application

An upfront duty concession is available if you:

• enter into a pre-construction contract between 23 October 2019 and 30 June 2028 to purchase a new dwelling off-the-plan or
• enter into an under-construction contract between 31 August 2023 and 30 June 2028 to purchase a new dwelling off-the-plan.

See detailed information about the concession.

How to apply

Lodge this form with your transaction record (contract) by:

• providing it to your conveyancer/legal practitioner or
• uploading and submitting your application through the Online Services Portal (under Duties Administrative Requests). To access the Online Services Portal, you first need to register for, and log in to, RevenueWAConnect.

You have until 12 months from the date you are registered on the certificate of title of the dwelling to apply for the concession. Late applications won’t be accepted.

Eligible conveyancers and legal practitioners can self-assess the duty concession using Online Duties.

For contracts entered into on or after 12 March 2026:

• If you lodged the transaction and settlement occurred before 28 July 2026, your transaction would be assessed using the previous off‑the‑plan concession rates. After settlement, you can apply for a reassessment at the new rates, and any difference in duty will be refunded.
• If you lodged the transaction before 28 July 2026 but settlement occurs after that date, your transaction can be reassessed at the new rates before settlement.