Stamp Duty Off-the-plan Concessions

The concession provides a full stamp duty concession on a transfer of a new apartment or substantially refurbished apartment for a contract entered into from 31 May 2012 to 30 June 2014 (capped at stamp duty payable on a $500 000 apartment) and a partial concession from 1 July 2014 to 30 June 2017.

该减免政策规定，对于2012年5月31日至2014年6月30日期间签订的新公寓或经大幅翻新公寓转让合同，给予全额印花税减免（上限为价值50万美元公寓应缴的印花税）；2014年7月1日至2017年6月30日期间则给予部分减免。