This scheme is aimed at supporting people who were directly affected by the 2019/20 NSW bushfires.
This scheme is intended for people whose homes were destroyed during the 2019/20 NSW bushfires and who choose to purchase a replacement property elsewhere rather than rebuild.
People who meet the requirements for receiving this assistance will either:
The application period is effective from 3 March 2020 until 2 March 2022.
Transfer duty relief will be available up to the value of $55,000, which is approximately equal to the duty on a property priced at around $1.25 million. If the value of the property is over $1.25 million, duty will be reduced by $55,000.
The following sections sets out the criteria for the scheme.
To be eligible for the scheme:
The following applicants are not eligible for the scheme:
However, a trustee is eligible if:
To be eligible for the scheme:
If granted, transfer duty relief is provided subject to the following conditions:
1. In the case of an agreement or transfer for the purchase of an existing home or a new home (including an off-the-plan purchase agreement), the applicant must meet the residence requirement:
2. In the case of an agreement or transfer for the purchase of vacant land, the applicant must meet the construction requirement:
1. Applications are to be lodged with us by either:
Registered practitioners may lodge the required documents and supporting evidence on behalf of their clients via the eDuties portal.
Documents should be addressed to:
Bushfire duty relief
GPO Box 4042
SYDNEY NSW 2001
2. Applicants or their legal representatives must lodge their documents with us for assessment and include the following:
Should further evidence be required, the Chief Commissioner will advise the applicant or their legal representative.
agreement or transfer – a transaction on which duty would normally be imposed under Chapter 2 of the Duties Act 1997 (NSW)
application period – effective from 3 March 2020 until 2 March 2022.
bushfire duty relief scheme – a scheme that provides duty relief to assist homeowners whose home was destroyed and they choose to relocate to a new home.
defined disaster area – the same as an eligible disaster.
destroyed – no longer habitable as a result of an eligible disaster.
home – the same meaning as defined in the Duties Act 1997 (NSW)
owner – the same meaning as defined in the Land Tax Management Act 1956 (NSW)
off-the-plan purchase agreement – an agreement for the sale or transfer of dutiable property, being land on which a residence is to be erected or developed before completion of the sale or transfer.
principal place of residence – the same meaning as defined in the Land Tax Management Act 1956 (NSW)
replacement property – an existing home, new home, or a parcel of vacant land that will be an applicant's new principal place of residence.
residential land – the same meaning as defined in section 32A(3) of the Duties Act 1997 (NSW)
residential property – the same meaning as defined in the Duties Act 1997 (NSW)
vacant land – the same meaning as defined in section 25(8) of the Duties Act 1997 (NSW)
To receive duty relief, do I have to buy in the same area as the destroyed property?
No, you may purchase a replacement property anywhere within NSW.
Can I get the duty relief if I purchase vacant land?
Yes, bushfire duty relief is available for residential vacant land on which you intend to build your replacement property. Construction and residence requirements apply.
My property was destroyed by the bushfires in another state. Can I get duty relief if I purchase my replacement property in NSW?
Duty relief is only available to residents of NSW whose homes were destroyed by the 2019-20 NSW bushfires.
My property was destroyed in the bushfires, and I lived in it from time to time as my holiday home. Can I get the duty relief?
Duty relief is only available for replacement homes where the destroyed property was the principal place of residence of the owner(s), and where the replacement home will be used as the principal place of residence.
I have already purchased a property to replace my destroyed property. Can I get a refund of the duty paid?
Yes, if eligible you'll receive a refund of transfer duty paid up to a maximum of $55,000. To apply for a refund, lodge the full stamped original contract and supporting evidence as described above.
My house was not destroyed, but suffered substantial damage. Can I apply for this relief when I purchase a replacement property?
The scheme is intended to provide relief for those whose homes were destroyed and they choose to purchase a home elsewhere.
My business property was destroyed. Can I get relief for a replacement business property?
The NSW Government has committed to providing duty relief for people who lost their homes during the bushfires. This doesn't include business property.
My principal place of residence was destroyed in the 2019/20 NSW bushfires and I am a permanent resident of Australia but have been offshore since the disaster. Will I need to pay surcharge purchaser duty on my purchase of the replacement property?
I'm not ready to purchase a replacement property. Is there a time frame for access to this relief?
The bushfire duty relief scheme application period is open until 2 March 2022.
I purchased a replacement property as my principal place of residence for $500,000 and the duty payable is $17,952 (including duplicates and transfers). As the duty relief being offered is up to $55,000, will I receive a payment for the difference between $17,952 and $55,000?
No, the duty relief is limited to a reduction of your transfer duty only.
I purchased a replacement property as my principal place of residence for $1,500,000. How much duty do I pay?
Duty on $1,500,000 = $67,822
Duty relief provided = $55,000
Duty to be paid = $12,822 (including duplicates and transfers).
I purchased a replacement property and received the bushfire duty relief. However my circumstances have changed and I can no longer live in the property as my principal place of residence in order to meet the residence requirement. What should I do?
Advise us as soon as possible, as repayment of the duty relief may be required. Matters will be considered on a case-by-case basis.