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You can learn more about calculating the concession in Revenue Ruling DA-048v2 – Duty concession for off-the-plan sales. If you are not eligible for the temporary off-the-plan concession above, this concession continues to exist. It benefits buyers who are not eligible for the existing off-the-plan concession, which continues to exist. A temporary off-the-plan concession is available for this period. It does not apply to later transactions, including sub-sales of property.
Contracts entered into from 1 July 2023, or from 1 July 2017 to 30 June 2021
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Make sure the term deposit you choose is offered by an authorised deposit-taking institution (ADI). Where there is a maximum deposit amount, check if that applies per customer or per account. Just bear in mind that term deposits paying interest more frequently often have a reduced interest rate. For some savers, how often you receive interest payments is particularly important. The interest rate on a term deposit dictates what return you’ll get from your money.
- Without the off-the-plan concession, David would pay land transfer duty on $740,000 at the first home buyer concession rates.
- In reality, virtually all ‘traditional’ banks will also have an online application process and you may not need to go into a branch at any stage as a savings customer.
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Customers aged under 18 need to show proof of age at an ANZ branch in order to receive their transaction fees waiver. Apple, Apple Pay and iPhone are trade marks of Apple Inc., registered in the U.S. and other countries. Recipients require an account with an Australian financial institution to receive or collect Pay Anyone payments. Higher payment limits may be available if you have registered for and use Voice ID and it is available on your device.
