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This page gives information about applicant eligibility for seniors downsizing stamp duty relief.
Applicant eligibility
Only persons who are titled owners (the owner or owners who appear on the Certificate of Title
) of the existing principal place of residence (existing property) may apply for the seniors downsizing stamp duty relief.
All purchasers of the replacement property must be natural persons and must be included as applicants for stamp duty relief.
You will not be eligible for stamp duty relief if you or your spouse or domestic partner have previously received and retained the seniors downsizing stamp duty relief in South Australia.
You may be eligible for downsizing stamp duty relief if at least one applicant is at least 60 years of age at the eligible contract is entered into for the new home, off-the-plan apartment, or vacant land.
In addition, at least one of the applicants must be either:
- an Australian citizen or a permanent resident of Australia, or
- a New Zealand citizen permanently residing in Australia who holds a Special Category visa.
When one or more of the applicants are not an Australian citizen or permanent resident of Australia, a foreign ownership surcharge may also be payable.
You must include your spouse
or domestic partner's
details on your application as their circumstances may affect your eligibility. This applies even if they are not an applicant and will not own (hold a relevant interest in) the home.
The stamp duty relief for seniors downsizing is not means tested.
Joint applicants
Where there is more than one applicant, each applicant must satisfy the principal place of residence requirement in relation to their own existing property.
Companies and trusts
Companies and trusts are not eligible for seniors downsizing stamp duty relief, except in the case of a Special Disability Trust.
A person under a legal disability, who has an equitable interest in a trust may claim stamp duty relief if their guardian(s) hold the legal interest in trust for them. Here, the equitable interest is considered the relevant interest, and the legal interest is not. This means that the eligibility of the trustee(s) is not considered in the application for stamp duty relief in those cases.
Contact us
When contacting us please provide your property information (such as address, ownership number, site details, etc) and conveyancer information, where applicable.
| stamps@sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8226 3737 |
| post |
RevenueSA Kaurna Country GPO Box 1353 ADELAIDE SA 5001 |
| DX | DX 179 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.