A rebate is available for people who enter into a pre-construction contract to purchase a new residential unit or apartment off the plan, or for people who enter into a contract for the purchase of a new unit or apartment under construction.
簽訂施工前合同購買新住宅單元或公寓的人員，或簽訂購買在建新單位或公寓合同的人仕，可享受退稅優惠.
The Off-the-Plan Duty Rebate Scheme promotes investment in the WA residential multi-tiered apartment market and stimulates jobs in the construction industry by providing a rebate of duty paid on eligible unit or apartment purchases.
樓花退稅計劃通過提供符合條件的單位或公寓購買的退稅，促進對西澳大利亞州住宅多層次公寓市場的投資，並刺激建築業的就業。
On 9 September 2021, the Government announced an extension to the rebate until 24 October 2023.
2021年9月9日，政府宣佈將退稅延長至2023年10月24日。
The rebate is available to owner-occupiers and investors who enter into
退稅計劃適用於業主和投資者誰進入
a pre-construction contract between 23 October 2019 and 24 October 2023 (inclusive) to purchase a new residential unit or apartment or
a contract signed between 4 June 2020 to 31 December 2020 to purchase a new unit or apartment already under construction.
2019 年 10 月 23 日至 2023 年 10 月 24 日（含）購買新住宅單元或公寓或 2020年6月4日至2020年12月31日簽訂的合同，購買已經在建的新單位或公寓。
2020年6月4日至2020年12月31日簽訂的合同，購買已經在建的新單位或公寓。
The rebate applies to the transfer duty and foreign buyers duty surcharge (if applicable) paid on the agreement to purchase the unit or apartment.
退稅適用於轉讓稅和外國買家在購買單位或公寓協定中支付的附加費（如適用）。
The rebate amount is 回饋金額是
- for a pre-construction contract between 23 October 2019 and 23 October 2021 (inclusive) to purchase a new residential unit or apartment – 75 per cent of the duty paid, capped at a maximum of $50,000
- for a pre-construction contract between 24 October 2021 and 24 October 2023 (inclusive) to purchase a new residential unit or apartment – 50 per cent of the duty paid, capped at a maximum of $50,000
- for a contract signed between 4 June 2020 to 31 December 2020 to purchase a new unit or apartment already under construction – 75 per cent of the duty paid, capped at a maximum of $25,000.
- 2019年10月23日至2021年10月23日（含）購買新住宅單元或公寓的施工前合同 – 已支付稅金的75%，上限為50 000美元
- 2021年10月24日至2023年10月24日（含）簽訂施工前合同，購買新的住宅單元或公寓，占已繳稅額的50%，最高限額為50 000美元
- 2020年6月4日至2020年12月31日簽訂的合同，購買已經在建的新單位或公寓，占已繳稅額的75%，最高限額為25 000美元。
These amounts do not include penalty tax or interest amounts paid on the transaction, or any legal or other fees incurred to recover unpaid tax.
這些金額不包括交易支付的罰款稅或利息金額，也不包括為收回未繳稅款而產生的任何法律或其他費用。
There is no cap on the purchase price or value of the unit or apartment.
單位或公寓的購買價格或價值沒有上限。
Multiple rebates can be paid to the same applicant on separate transactions for the purchase of units or apartments in the same or different developments.
對於購買相同或不同開發專案中的單位或公寓的單獨交易，可以向同一申請人支付多個回扣。
A separate grant scheme is available for people who enter into a pre-construction contract to build a new home on vacant land or purchase a new home being constructed under a single-tier strata plan.
對於簽訂施工前合同在空置土地上建造新住房或根據單層地層計劃購買新住房的人，可享受單獨的贈款計劃。
The duty rebate scheme is different to the Commonwealth Government’s HomeBuilder scheme. If you receive a duty rebate, you may still be eligible to receive the HomeBuilder grant.
退稅計劃與聯邦政府的房屋建築商計劃不同。 如果您收到退稅，您可能仍有資格獲得房屋建築商補助金。
