The off-the-plan duty concession aims to make home ownership more accessible to Western Australians and encourage employment in the construction industry by providing a duty concession on eligible apartment and townhouse purchases.
The concession commenced in October 2019. Since then:
- in May 2022, the scheme was extended to apply to pre-construction contracts entered into between 23 October 2019 and 24 October 2023.
- as part of the 2023-24 State Budget, the scheme was extended to 30 June 2025 for pre-construction contracts.
- in October 2023, the Government extended the concession to eligible under construction contracts signed between 31 August 2023 and 30 June 2025.
- in March 2025, the Government announced:
- the value thresholds would be increased
- the concession would be extended to pre-construction and under construction contracts signed before 30 June 2026 and
- the concession would be expanded to include single-tiered properties in a strata scheme or community title (building) scheme (but not a survey strata scheme).
See information about the off-the-plan duty concession.
See the Minister's Media Statements:
