On this page

This page gives information about the residence requirement for stamp duty relief for eligible first home buyers.

We speak your language

English العربية မြန်မာ 简体中文 繁体中文 Hrvatski دری Ελληνικά Chin Hakha Italiano ខ្មែរ नेपाली ﻓﺍﺭﺴﯽ Polski ਪੰਜਾਬੀ پښتو Русский Српски Español Kiswahili Tiếng Việt

Residence requirement

Important:

All applicants must reside in the home as their principal place of residence for a continuous period of at least 6 months, commencing within the relevant timeframe for the purchase contract.

It is your responsibility to comply with the residence requirement. You may be required to verify this by providing supporting evidence of your period of occupancy (for example, utility accounts, bank statements, landline and/or mobile phone accounts and household contents insurance policies).

If you are unable to meet your residence requirement because of a change in circumstances, you must contact RevenueSA in writing within 14 days of the change. If an applicant fails to notify RevenueSA that the residence requirement has not been met, interest and penalties may be imposed. The amount of any penalty which may apply is dependent on the circumstances of each case and is in addition to paying the stamp duty that would been payable.

Find out more about interest and penalty tax.

Principal place of residence

Your principal place of residence is the home you primarily live in, with your personal belongings, on an ongoing or permanent basis. It is where you cook, eat, sleep and conduct most other activities of daily living and has the characteristics of permanency.

You will not be eligible for stamp duty relief if you live in the property on a temporary basis or only periodically or for some other purpose, such as preparing a home for sale or rent.

Timeframes for residing in the property

All applicants must occupy the home as their principal place of residence for a continuous period of at least 6 months commencing within the following timeframes.

For new homes
and
off-the-plan apartments

  • 12 months after the date of settlement

For vacant land
or
house and land packages

Whichever of the following occurs first:

  • 12 months of the date you can lawfully use the home constructed as a place of residence
  • 36 months from settlement

For owner builders

Whichever of the following occurs first:

  • 12 months of the date you can lawfully use the home constructed as a place of residence
  • 36 months from settlement

Exemptions to the residence requirement

In some circumstances you may be able to apply for an exemption of the residence requirement.

The Commissioner of State Taxation has the discretion to exempt one or more applicants from the residence requirement if satisfied there are good reasons for doing so, there are 2 or more applicants under the contract, and at least one of the applicants complies with the residence requirement. Applications for an exemption are considered on a case-by-case basis and only in cases of exceptional circumstances.

Applications for a residence requirement exemption should be made in writing to stamps@sa.gov.au.

Australian Defence Force personnel

The nature of employment for members of the Australian Defence Force means that they may be unable to satisfy the residence requirement for stamp duty relief.

To apply for an exemption to the residence requirement, you will need to demonstrate that, at the date of the relevant contract, you were:

  • a Member of the Permanent Forces of the Australian Defence Force, within the meaning of the Defence Act 1903 (Cwlth)
  • enrolled to vote in South Australian elections.

All other applicants who are not a member of the Australian Defence Force must also be enrolled to vote in South Australian elections at the date of the relevant contract.

Exemptions will not be granted to reservists in the Australian Army, Air Force or Navy or to Australian Public Service staff.

Back to top

Renting out or selling the property

You can rent out the property before you move in as long as all applicants occupy the property as their principal place of residence for 6 continuous months, commencing within the eligible timeframe.

You may also rent out a room (or other portion of the home) while you complete your 6 months of occupation.

After the residence requirement has been met, there are no restrictions on the use or sale of the property relating to stamp duty relief.

Back to top

Contact us