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Buying off-the-plan: Understanding the Temporary Off-the-Plan Duty Concession

What is buying off the plan?

Purchasing a home before any building works have commenced or before they are completed is referred to as buying off the plan. This approach has gained traction because of its potential financial benefits, particularly among first-time homebuyers. If you’re considering this route, it’s essential to understand the off-the-plan duty concession and how it can significantly affect your overall costs.

What is the temporary off-the-plan duty concession?

Land transfer (stamp) duty has been significantly reduced for all off-the-plan apartments, units, and townhouses in Victoria starting 21 October 2024.

Previously:

  • The concession was for only first-home buyers and owner-occupiers.
  • There was a value threshold where the value used to calculate stamp duty had to be under $750,000 for first-time homebuyers and $550,000 for owner-occupiers after construction costs were deducted. The concession couldn’t be used if the value went above these limits.

Now:

  • The concession applies to anyone purchasing off-the-plan, so it now includes investors.
  • The value thresholds have been eliminated.

The 12-month extended concession allows buyers to completely deduct any remaining construction and renovation costs when calculating stamp duty. This means that if you buy a property that has yet to start being built, the stamp duty will only be based on the land value, not the total property price.

If you want to learn more about the concession or how to take advantage of it, don’t hesitate to reach out!

 

 

Disclaimer: The content of this article is general in nature and is presented for informative purposes. It is not intended to constitute tax or financial advice, whether general or personal nor is it intended to imply any recommendation or opinion about a financial product. It does not take into consideration your personal situation and may not be relevant to circumstances. Before taking any action, consider your own particular circumstances and seek professional advice. This content is protected by copyright laws and various other intellectual property laws. It is not to be modified, reproduced or republished without prior written consent.