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Home or property owner exemptions

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

  • transfer of an interest in your home to your spouse
  • change of tenure between joint tenants and tenants in common
  • manufactured home.

If this exemption does not apply, you may still be eligible for a transfer duty concession; for example, when you are buying a home.

There are no other exemptions for gifting residential property to family members. Different exemptions can apply to transfers of property between divorcing or separating spouses.

An exemption from land tax may also be available for your home.

Particular residences – transferring an interest to your 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
  • after the transfer, you and your spouse will own the entire home as joint tenants or tenants in common in equal shares
  • the home will be your principal residence.

Use our interactive help to find out if you are eligible or see section 151 of the Duties Act 2001 for more information.

Transferring an interest in property to your spouse may affect their land tax liability.

How to claim

To claim an exemption, you need to lodge:

For help completing the Title Registry forms, read Land Title Practice Manual: Part 1—Transfer (PDF, 339KB) and the guide to completing Form 24 (PDF, 262KB).

When lodging documents, make sure you include a covering letter with your name, address and details of what you have lodged. If you also give us an email address or mobile number, we will confirm we’ve received your documents.

Read more about lodging and stamping documents.

Examples of the exemption applying

Four months before getting married, the bride-to-be buys a house and claims a home concession. On getting married, the bride gifts half of the property to her groom. They will both reside in the property after the wedding as their home. The transfer is not considered a disposal for the purposes of the home concession.

A wife owns 75% of the family home, and the husband 25%, as tenants in common. The wife decides to gift 25% of the property to her husband. After the transfer, the property will be held as joint tenants. The couple intends to continue to reside in the residence as their home.

Example of the exemption not applying

A mother and son purchased an apartment together as tenants in common in equal shares five years ago. The son resides in the property with his de facto partner. The son wants to transfer half of his interest to his partner so they will own his original half together. The mother will retain her 50% interest in the residence. The exemption will not apply as the entire residence will not be owned by the couple after the transfer. The de facto partner may be eligible to claim a home concession on the 25% interest acquired.

Change of tenure between joint tenants and tenants in common

Eligibility

You don’t pay duty on a transfer, or an agreement to transfer, that changes the registered ownership of your 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 2001 for more information.

There are different exemptions if the change results from:

How to claim

To claim an exemption, you need to lodge:

For help completing the Title Registry forms, read Land Title Practice Manual: Part 1—Transfer (PDF, 339KB) and the guide to completing Form 24 (PDF, 262KB).

When lodging documents, make sure you include a covering letter with your name, address and details of what you have lodged. If you also give us an email address or mobile number, we will confirm we’ve received your documents.

Read more about:

Example of the exemption applying

Two brothers own an investment property together as joint tenants. They seek legal advice and decide for estate planning purposes to change the tenure from joint tenants to tenants in common in equal shares.

Example of the exemption not applying

A mother and her daughter own and occupy a house together as tenants in common in unequal shares. The mother owns 75% and her daughter owns 25%. The mother decides to transfer 25% of the property to her daughter. They will have equal ownership after the transfer, so agree to hold the property together as joint tenants. This will change the tenure as well as ownership. Depending on her circumstances, the daughter may be eligible for a home concession on the 25% acquired.

Manufactured homes

Eligibility

You don’t pay duty on the transfer, or agreement for the transfer, of your 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 2001 and sections 6–14A of the Manufactured Homes (Residential Parks) Act 2003 for more information.

How to claim

To claim an exemption, you need to lodge:

  • your transaction documents
  • dutiable transaction statement (Form D2.2) claiming the section 138 exemption
  • a copy of the site agreement
  • a covering letter outlining the documents you have lodged, your name and return address.

Example of the exemption applying

A retiree enters into a site agreement with a residential park owner under the Manufactured Homes (Residential Parks) Act 2003. The retiree will use the property as a weekender.

Example of the exemption not applying

A couple enters into a contract to purchase land, which contains a demountable home fixed to the ground. They intend to rent out the property as an investment.