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Learn how to apply for a refund on transfer duty, surcharge purchaser duty or landholder duty, including eligibility, documents needed and time limits.
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If you have already paid transfer duty, surcharge purchaser duty or landholder to Revenue NSW you may be eligible for a refund if you or the transaction meets certain requirements.
This page explains who is eligible, the documents you need, how to lodge an application, and the time limits that apply.
You will also find examples to help you understand common scenarios and what to expect once your application is submitted.
Eligibility requirements
Transfer duty
You may be eligible for a transfer duty refund in several situations.
You can apply for a refund if your agreement for the sale or transfer of property:
was cancelled (rescinded, annulled or terminated without completion), and
the cancellation did not give effect to a subsale.
You may also be eligible for a refund where the agreement was cancelled because:
the purchaser was acting as a promoter for a company that later became the purchaser under a subsequent agreement, or
the purchaser(s) under the original agreement and the purchaser(s) under a subsequent agreement relating to the same dutiable property were related persons when the original agreement was entered into.
Written evidence the instrument did not take effect, and the property was not transferred to the transferee, for example correspondence between the parties to the contract and/or their legal representatives.
Any other documents that could affect the dutiable value of the transaction.
Mistakes and double payment
Letter outlining how the payment error occurred.
Proof of payment.
How to apply
Refunds are not automatic.
Refund applications are generally lodged by your legal representative, such as a solicitor or conveyancer.
Your legal representative should:
advise you if you are entitled to a refund or if there are any issues
prepare and complete the application form
gather the required documents
lodge the application with Revenue NSW on your behalf, and
arrange for the refund to be paid to you.
If you do not have a solicitor or conveyancer acting for you, you can submit the refund application with Revenue NSW yourself. Read more about lodging your own duty application.
What happens next
Revenue NSW will review your application and supporting documents.
We may request additional evidence to verify the information you provide.
The time it takes to assess your application will depend on its complexity.
Your legal representative can advise on when you can expect a decision about your application.
If we approve your application, you will receive the refund in your nominated bank account.
Objections and reviews
If we reject your application for a refund, you can lodge an objection within 60 days of the decision.
If your objection is unsuccessful, or Revenue NSW does not respond within 90 days, you have the right to seek a review by the NSW Civil and Administrative Tribunal (NCAT).
Michael signed a contract to purchase a house in Western Sydney for $1,200,000 in February 2025 and paid transfer duty of approximately $50,000.
In June 2025, it was discovered that the property had significant structural defects that the vendor had failed to disclose. Michael and the vendor agreed to rescind the contract.
Michael gathered the required documents, including the deed of rescission, and applied to Revenue NSW for a refund of the transfer duty.
Revenue NSW approved his application and refunded the full $50,000 transfer duty.
No longer a foreign person at settlement – surcharge purchaser duty refund
In January 2025, Jia signed a contract to purchase an apartment in Sydney for $850,000. At the time, she held a student visa and was therefore considered a foreign person, which meant she was required to pay surcharge purchaser duty.
However, shortly before settlement, Jia was granted Australian permanent residency. The property settled on 1 March 2025, and by that date she had been physically present in Australia for the preceding 12 months.
Because her visa status had changed and she had met the requirement of being in Australia for at least 200 days prior to settlement, Jia became eligible to apply for a refund of the surcharge purchaser duty.
To support her application, she provided documentation confirming her eligibility, including:
her visa grant notice
her passport, and
international movement records showing her days in Australia.
Revenue NSW reviewed her evidence, approved her application, and refunded the surcharge purchaser duty because Jia was no longer a foreign person at the time the property was transferred to her.
Changed living situation – First Home Buyer Assistance Scheme
James and Lisa are married and bought their first property in Newcastle in March 2025 for $650,000.
At the time of purchase, they intended to use the property as an investment and did not plan to live in it. This made them ineligible for the First Home Buyers Assistance Scheme (FHBAS). They paid full transfer duty on the sale.
By August 2025, James and Lisa decided to change their plans and move into the property as their principal place of residence.
They also met all other eligibility requirements for the FHBAS:
They moved in within 12 months of settlement and lived there continuously for 12 months, meeting the residence requirement.
Neither had previously owned property in Australia.
The property value was within the FHBAS threshold.
Both were Australian citizens.
After satisfying the residence requirement, they applied through Revenue NSW. To support their application and prove they occupied the property as their principal place of residence within the required timeframe, they provided 12 months of electricity bills and evidence of their household contents insurance policy.
Revenue NSW approved their application and refunded the transfer duty originally paid, as they were now eligible for the FHBAS exemption.
Call the duties team on 1300 139 814 or +61 2 7808 6916 if you are overseas. Staff are available Monday to Friday, 8.30am to 5.00pm AEST (excluding public holidays).
