Residential Development Stamp Duty Refund Scheme

When can you claim?

You can claim a refund when you commence building work on a single dwelling unit.

You can claim a refund in respect of each phase of a multi-unit development when: 

  • you commence building work on the phase
  • and
  • one of the '75% tests' is satisfied for that phase.

A phase of a development may not satisfy either ‘75% test’. However, the entire development may satisfy one of the ‘75% tests’. In this case you can claim a refund on the entire development as soon as you commence building work on the last phase.

You must claim your refund within four years of when your Local Authority acknowledges your Commencement Notice or 7 Day Notice as valid. Claims for refunds outside the four year time limit will not be accepted. 

Next: How can you claim?