First Homeowner Rate of Duty and Off-the-Plan Duty Concession

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On 24 March 2025, the State Government announced changes to the value of vacant land and home eligible for the first home owners concessional rate of duty. Changes to extend and expand the off-the-plan duty concession were also announced. These changes apply to transactions entered into from 21 March 2025.

First home owner rates of duty

Effective from 21 March 2025, the following increased transfer duty exemptions and concessions for first home buyers will apply:

    • for house purchases in Perth and Peel only, the transfer duty exemption threshold will increase from $450,000 to $500,000 and the concession threshold will increase from $600,000 to $700,000;
    • for house purchases in regions outside Perth and Peel, the transfer duty exemption threshold will increase from $450,000 to $500,000 and the concession threshold will increase from $600,000 to $750,000; and
    • for vacant land purchases Statewide, the transfer duty exemption threshold will increase from $300,000 to $350,000 and the stamp duty concession threshold will increase from $400,000 to $450,000.

Off-the-plan concession

The announced changes to the off-the-plan duty concession will:

    • extend the last date for the concession until 30 June 2026 (previously due to expire on 30 June 2025).
    • increase the thresholds for pre-construction contracts so that:
      • no duty is payable on properties valued up to $750,000 (previously $650,000)
      • the 100% duty concession reduces to 50% for properties valued between $750,000 and $850,000 (previously $650,000 and $750,000)
      • a 50% duty concession applies to properties valued over $850,000 (previously $750,000).
    • increase the thresholds for under construction contracts so that:
      • a 75% duty concession applies to properties valued up to $750,000 (previously $650,000)
      • the 75% duty concession reduces to 37.5% for properties valued between $750,000 and $850,000 (previously $650,000 and $750,000)
      • a 37.5% duty concession applies to properties valued over $850,000 (previously $750,000).
    • expand the concession to off-the-plan purchases of all strata scheme or community title (building) scheme  dwellings including townhouses and villas, not just multi-tiered schemes.  This does not apply to the construction of a dwelling on a survey-strata plan. Strata scheme has the meaning given in section 9 of the Strata Titles Act 1985 and community titles (building) scheme has the meaning given in section 11(7) of the Community Titles Act 2018.

If you would like to find out more or discuss your individual requirements, please contact our property and settlements team.

TWO YEAR BAN ON FOREIGN PERSONS BUYING ESTABLISHED HOMES FROM 1 APRIL 2025

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On 16 February the Australian Government announced that from 1 April 2025, a ban will be in place for an initial period of 2 years (1 April 2025 to 31 March 2027), preventing foreign persons from applying to buy established dwellings in Australia, unless an exception applies.

The limited exceptions will include investments that significantly increase housing supply or support the availability of housing supply, and for the Pacific Australia Labour Mobility (PALM) scheme.

Other existing exceptions remain in place, such as for purchases by:

    • permanent residents
    • New Zealand citizens
    • spouses of Australian citizens, permanent residents or New Zealand citizens (when purchased as joint tenants).

A review will be undertaken to determine if the ban should be extended beyond 31 March 2027.

The Government also announced that it would increase funding to the Australian Taxation Office’s (ATO) foreign investment compliance team to enforce the ban and enhance screening of foreign investment proposals relating to residential property.

Further to the ban on preventing foreign persons from apply to buy established dwellings in Australia, the Government announced that it would crack down on land banking by foreign investors. The Government intends to do this by targeting foreign investors who have already received approval to acquire established dwellings but have not taken steps to comply with the development conditions imposed as part of their FIRB approval.

Australian citizens seeking to buy and hold property for foreign persons should reconsider these types of arrangements as they are inherently risky.

Most states and territories in Australia require now require buyers to make declarations about whether they are buying the land for their own purposes or on trust for another person.

A buyer who makes a false declaration and does not disclose they are acquiring and holding a property on trust for a foreign person may commit an offence.

If you would like to find out more or discuss your individual requirements about buying land in Australia, please contact our property and settlements team.

Tang Law Proudly Sponsors the WA Pianist Competition 2025

Blog & Articles, Community, News, Tang Law

At Tang Law, we are proud to announce our sponsorship of the WA Pianist Competition (WAPC) 2025, an event dedicated to celebrating musical excellence and supporting talented pianists in Western Australia. As part of our commitment to the community, we are sponsoring the Opening Championship section’s 1st prize, helping to recognize and reward outstanding musical talent.

Why We Support WAPC

Music, like the law, requires dedication, discipline, and passion. At Tang Law, we believe in fostering talent—not just in the legal profession but in the arts and beyond. Supporting events like the WA Pianist Competition allows us to give back to the community and encourage young musicians to pursue their dreams.

The WAPC provides a platform for pianists of all levels to showcase their skills, gain valuable performance experience, and connect with a wider musical community. We are honoured to be part of this incredible event, which not only highlights artistic talent but also fosters a culture of excellence and perseverance.

About the WA Pianist Competition

The WA Pianist Competition (WAPC) is one of Western Australia’s most prestigious piano competitions, attracting talented musicians from across the state. It aims to inspire and nurture the next generation of pianists by providing performance opportunities, professional feedback, and recognition for their hard work and dedication.

📌 Learn more about the competition at wapianistcompetition.org.

Our Commitment to the Community

As a law firm, our mission extends beyond providing expert legal services—we are deeply invested in supporting the people and communities around us. Whether it’s through legal advocacy, educational initiatives, or cultural sponsorships like WAPC, we strive to make a positive impact in meaningful ways.

We look forward to seeing the incredible performances at this year’s competition and celebrating the achievements of these talented pianists. Best of luck to all participants!

Tang Law Recognized Among the Top 3 Employment Lawyers in Perth by ThreeBestRated

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We are thrilled to announce that Tang Law has been named one of the Top 3 Employment Lawyers in Perth, WA by ThreeBestRated! This recognition is a testament to our commitment to providing outstanding legal services and our dedication to helping clients navigate complex employment matters with confidence and expertise.

Why This Recognition Matters

Each year, the team at ThreeBestRated conducts an in-depth evaluation of local businesses across various industries, selecting the top providers based on a rigorous 50-Point Inspection. This comprehensive review covers everything from service quality and reputation to client satisfaction and professionalism. We are honored that our dedication to excellence has earned us a spot on this prestigious list.

Our Commitment to Excellence in Employment Law

At Tang Law, we understand that employment issues can significantly impact both individuals and businesses. Our team is passionate about helping clients resolve workplace disputes, understand their rights, and achieve fair outcomes. This award reflects our team’s hard work, expertise, and the trust our clients place in us every day.

Thank You to Our Clients and Community

We extend our heartfelt gratitude to our clients, partners, and community members for their continuous support. It is your trust in us that inspires our team to strive for excellence in all that we do.

For more information, or if you need assistance with an employment-related matter, please don’t hesitate to reach out to our team. We are here to support you with compassionate, expert legal guidance.

More information can be found here: https://threebestrated.com.au/employment-lawyers-in-perth-wa

Recent Federal Court of Australia Decision may Impact Validity of Notification Letters from the Department of Home Affairs

Blog & Articles, Immigration Law, Migration Law, Tang Law

On 9 May 2023 Justice Markovic handed down a decision in the Federal Court of Australia on the question of when a person is deemed to have received notice of a decision to refuse a visa application by the Department of Home Affairs (Department).

In the decision of Sandor v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FCA 434, the Judge found that Mr Sandor had not been properly notified by the Department of the decision to refuse his Student visa application. As there had been no valid notification of the decision, the time to lodge an application for review to the Administrative Appeals Tribunal (AAT) had not yet commenced to run.

Mr Sandor had appointed a registered migration agent as his authorised recipient of correspondence sent by the Department in relation to his Student visa application. On 13 February 2018 a delegate of the Department sent an email to the migration agent, attaching a letter notifying the applicant of the decision to refuse the Student visa application and the reasons for the decision (Notification Letter).

Mr Sandor unfortunately failed to lodge an application for review to the AAT within 21 days of the Department’s decision. He lodged an application to the AAT out of time. As such, the AAT found that it did not have jurisdiction to consider the application for review.

At first instance, the Judge in the Federal Circuit and Family Court of Australia held that the AAT had validly found that it did not have jurisdiction to consider the matter.

However, on appeal to the Federal Court of Australia, Mr Sandor was successful. Justice Markovic found that there had been invalid notification of the delegate’s decision as the notification failed to comply with the elements of section 66(2) of the Migration Act 1958 (Cth) because the Notification Letter did not completely or clearly include all relevant information required for Mr Sandor to calculate the time in which an application for review to the AAT can be made. The Notification Letter failed to provide any detail of when the letter was sent by email to Mr Sandor’s registered migration agent. The failure to include the date on which the Notification Letter was transmitted to the migration agent resulted in an invalid notification of refusal.

This is a significant decision as applicants who have failed to apply for review to the AAT within the relevant timeframe may find that the notification of decision was invalid and they may yet be able to apply for review to the AAT.

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