Principal place of residence rebate

You can get a rebate on stamp duty when you buy a new home, or land to build a new home, in the Northern Territory.

To be eligible for the Principal Place of Residence Rebate (PPRR), you must intend to make your new home your primary address.

Principal place of residence means the home you live in permanently.

The PPRR is available even when you have previously owned a home in Australia.

To find out more about whether a property qualifies as a new home, get the Commissioner’s guideline.

Commissioner's guideline: what is a new home (691.7 kb)
Commissioner's guideline: what is a new home (84.0 kb)

If you are buying vacant land for a new home, you must provide evidence of your intent to build with your application. Otherwise, you will need to pay the full amount of stamp duty. Once you can provide evidence, you can claim a refund.

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Before you apply

Before you apply, you should read the principal place of residence rebate guide (349.3 kb).

To find out if you are eligible for the PPRR, complete the eligibility test.

What you can get

You can get up to $7000 off your stamp duty.

If you're eligible for the PPRR you can find out how much stamp duty you need to pay using the calculator.

When to apply

You can apply for the PPRR before or after you pay stamp duty on your home.

If you have not yet paid stamp duty, the PPRR will reduce the amount you have to pay.

If you have already paid stamp duty, a refund will be made to you. This can be through the Territory Revenue Office (TRO).

How to apply

To apply for the PPRR, follow these steps.

Step 1. Fill in the application - this can be found in the guide.

Step 2. Attach any supporting documents.

Step 3. Submit your application.

If you are claiming the PPRR as a reduction on stamp duty, submit your application to your conveyancer or solicitor.

If you are claiming PPRR after the stamp duty has been paid, submit your application to the TRO by mail or email:

Territory Revenue Office
GPO Box 154
Darwin NT 0801
ntrevenue@nt.gov.au

After you apply

If you’ve already paid stamp duty on your property you will receive a refund into your bank account within five days of your application being approved.

If you disagree with a decision

If your application has been rejected and you believe the decision was wrong, you can lodge an objection.

An objection must be made in writing and submitted to the TRO with 60 days of the decision being made. You must clearly outline the grounds of objection.

If you are unhappy with the outcome of your objection, you may appeal against the decision to the Taxation and Royalty Appeals Tribunal or to the Supreme Court.

If your circumstances change

At least one applicant for the PPRR must live in the home as their principal place of residence within 12 months of purchasing a new home or within five years of completion if you are building a home. They should stay there for a continuous period of at least six months.

To find out more about the requirements for the principal place of residence read the Commissioner's guideline: principal place of residence (685.7 kb) (685.7 kb)

In special circumstances the Commissioner can change this requirement.

To find out more read the Commissioner's guideline on discretion to exempt or vary compliance with the eligibility criteria.

Commissioner's guideline: discretion to exempt or vary compliance with the eligibility criteria (694.6 kb) (694.6 kb)
Commissioner's guideline: discretion to exempt or vary compliance with the eligibility criteria (666.0 kb) (666.0 kb)

If you are not able to comply with any requirements of your grant, you must advise the Commissioner of Territory Revenue in writing within 30 days of your circumstances changing.

Contact

For more information contact the TRO by calling 1300 305 353.

Last updated: 27 April 2018

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