{
  "schemaVersion": "1.0",
  "datasetVersion": "f185ac7f7081",
  "referenceUrl": "https://raynorlendingsolutions.com.au/lending-reference/",
  "publisher": {
    "name": "Raynor Lending Solutions",
    "url": "https://raynorlendingsolutions.com.au/",
    "author": "Jai Raynor",
    "authorRole": "Principal Broker",
    "authorUrl": "https://raynorlendingsolutions.com.au/about.html"
  },
  "amountUnit": "AUD",
  "disclaimer": "General information only, not personal financial or credit advice. Figures are calculated from published state and territory rules for the scenarios shown. They do not confirm eligibility for any concession or scheme, assess borrowing capacity or replace a quote from a conveyancer or the relevant revenue office.",
  "method": "Every figure is calculated by the same engine and rules data that run the Cost to Complete calculator on this site. Each rule records its official source and the date it was checked. Worked examples show each line with the engine's own explanation, and examples marked as matching an official example reproduce a revenue office's published calculation.",
  "excludes": [
    "Foreign purchaser surcharge duty and land tax.",
    "Off-the-plan, pensioner, senior and other special concessions not listed on each state page.",
    "First home owner grants and other cash grants, which are paid separately and do not reduce duty.",
    "Eligibility conditions such as residence periods, citizenship, prior ownership and income tests. The first home figures assume every condition is met.",
    "Conveyancing, lender, inspection and insurance costs."
  ],
  "reuse": "Free to quote. Please link to the page the figures came from.",
  "buyerTypes": [
    {
      "id": "investor",
      "label": "Investor",
      "description": "Buying an established property to rent out. General transfer duty rates, no home or first home concessions."
    },
    {
      "id": "home",
      "label": "Home buyer",
      "description": "Buying an established home to live in, not a first home buyer. Includes any owner-occupier concession the state offers."
    },
    {
      "id": "first-home-established",
      "label": "First home buyer, established home",
      "description": "An eligible first home buyer buying an established home to live in."
    },
    {
      "id": "first-home-new",
      "label": "First home buyer, new home",
      "description": "An eligible first home buyer buying a brand-new home to live in."
    }
  ],
  "state": {
    "code": "WA",
    "name": "Western Australia",
    "url": "https://raynorlendingsolutions.com.au/lending-reference/stamp-duty-wa.html",
    "dataUrl": "https://raynorlendingsolutions.com.au/lending-reference/wa.json",
    "grantsPageUrl": "https://raynorlendingsolutions.com.au/grants-wa.html",
    "slug": "wa",
    "rulesCheckedAt": "2026-07-12",
    "recheckedAt": "2026-09-26",
    "transferDuty": {
      "effectiveFrom": "2008-07-01",
      "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
      "checkedAt": "2026-07-12",
      "status": "verified",
      "minimumDuty": null,
      "rows": [
        {
          "from": 0,
          "fromInclusive": true,
          "to": 120000,
          "toInclusive": true,
          "range": "Up to $120,000",
          "rule": "$1.90 per $100 or part of $100"
        },
        {
          "from": 120000,
          "fromInclusive": false,
          "to": 150000,
          "toInclusive": true,
          "range": "Over $120,000 up to $150,000",
          "rule": "$2,280 plus $2.85 per $100 or part of $100 over $120,000"
        },
        {
          "from": 150000,
          "fromInclusive": false,
          "to": 360000,
          "toInclusive": true,
          "range": "Over $150,000 up to $360,000",
          "rule": "$3,135 plus $3.80 per $100 or part of $100 over $150,000"
        },
        {
          "from": 360000,
          "fromInclusive": false,
          "to": 725000,
          "toInclusive": true,
          "range": "Over $360,000 up to $725,000",
          "rule": "$11,115 plus $4.75 per $100 or part of $100 over $360,000"
        },
        {
          "from": 725000,
          "fromInclusive": false,
          "to": null,
          "toInclusive": null,
          "range": "Over $725,000",
          "rule": "$28,453 plus $5.15 per $100 or part of $100 over $725,000"
        }
      ]
    },
    "homeConcession": {
      "label": "Concessional owner-occupier rate",
      "summary": "WA charges a concessional duty rate on owner-occupied homes valued up to $200,000 ($1.50 per $100 to $120,000, then $4.04 per $100). Above $200,000 duty reverts to the standard residential rates shown.",
      "appliesTo": [
        "established",
        "new"
      ],
      "effectiveFrom": "2008-07-01",
      "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
      "checkedAt": "2026-07-12",
      "status": "verified",
      "rows": [
        {
          "from": 0,
          "fromInclusive": true,
          "to": 120000,
          "toInclusive": true,
          "range": "Up to $120,000",
          "rule": "$1.50 per $100 or part of $100"
        },
        {
          "from": 120000,
          "fromInclusive": false,
          "to": 200000,
          "toInclusive": true,
          "range": "Over $120,000 up to $200,000",
          "rule": "$1,800 plus $4.04 per $100 or part of $100 over $120,000"
        },
        {
          "from": 200000,
          "fromInclusive": false,
          "to": 360000,
          "toInclusive": true,
          "range": "Over $200,000 up to $360,000",
          "rule": "$5,035 plus $3.80 per $100 or part of $100 over $200,000"
        },
        {
          "from": 360000,
          "fromInclusive": false,
          "to": 725000,
          "toInclusive": true,
          "range": "Over $360,000 up to $725,000",
          "rule": "$11,115 plus $4.75 per $100 or part of $100 over $360,000"
        },
        {
          "from": 725000,
          "fromInclusive": false,
          "to": null,
          "toInclusive": null,
          "range": "Over $725,000",
          "rule": "$28,453 plus $5.15 per $100 or part of $100 over $725,000"
        }
      ]
    },
    "firstHome": {
      "label": "First home owner rate of duty",
      "summary": "Eligible first home buyers pay no duty up to $600,000 for a home ($450,000 for vacant land), then $16.15 per $100 above $600,000 up to $800,000 ($20.14 per $100 above $450,000 up to $550,000 for land). Above those values the general rates apply. The rates apply statewide to transactions from 7 May 2026.",
      "thresholds": [
        {
          "propertyType": "established",
          "fullExemptionUpTo": 600000,
          "concessionEndsAt": 800000,
          "note": "$16.15 per $100 above the exemption value, up to the cap",
          "propertyTypeLabel": "established home"
        },
        {
          "propertyType": "new",
          "fullExemptionUpTo": 600000,
          "concessionEndsAt": 800000,
          "note": "$16.15 per $100 above the exemption value, up to the cap",
          "propertyTypeLabel": "new home"
        },
        {
          "propertyType": "vacant-land",
          "fullExemptionUpTo": 450000,
          "concessionEndsAt": 550000,
          "note": "$20.14 per $100 above the exemption value, up to the cap",
          "propertyTypeLabel": "vacant land"
        }
      ],
      "notes": [],
      "effectiveFrom": "2026-05-07",
      "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
      "checkedAt": "2026-09-26",
      "status": "verified"
    },
    "registryFees": {
      "mortgageRegistrationFee": 225.1,
      "effectiveFrom": "2026-07-01",
      "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/",
      "checkedAt": "2026-07-12",
      "status": "verified"
    },
    "priceCaps": {
      "fivePercentDepositScheme": {
        "capitalAndRegionalCentres": 850000,
        "restOfState": 600000,
        "source": "https://firsthomebuyers.gov.au/australian-government-5-percent-deposit-scheme/property-price-caps",
        "checkedAt": "2026-07-12"
      },
      "helpToBuy": {
        "capitalAndRegionalCentres": 850000,
        "restOfState": 600000,
        "source": "https://firsthomebuyers.gov.au/help-buy-tools-and-resources/help-buy-property-price-caps",
        "checkedAt": "2026-07-10"
      }
    },
    "otherRules": [],
    "dutyAtCommonPrices": [
      {
        "price": 300000,
        "results": {
          "investor": {
            "transferDuty": 8835,
            "firstHomeConcession": 0,
            "dutyPayable": 8835,
            "transferRegistrationFee": 275.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 8835,
            "firstHomeConcession": 0,
            "dutyPayable": 8835,
            "transferRegistrationFee": 275.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 8835,
            "firstHomeConcession": 8835,
            "dutyPayable": 0,
            "transferRegistrationFee": 275.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 8835,
            "firstHomeConcession": 8835,
            "dutyPayable": 0,
            "transferRegistrationFee": 275.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 350000,
        "results": {
          "investor": {
            "transferDuty": 10735,
            "firstHomeConcession": 0,
            "dutyPayable": 10735,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 10735,
            "firstHomeConcession": 0,
            "dutyPayable": 10735,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 10735,
            "firstHomeConcession": 10735,
            "dutyPayable": 0,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 10735,
            "firstHomeConcession": 10735,
            "dutyPayable": 0,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 400000,
        "results": {
          "investor": {
            "transferDuty": 13015,
            "firstHomeConcession": 0,
            "dutyPayable": 13015,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 13015,
            "firstHomeConcession": 0,
            "dutyPayable": 13015,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 13015,
            "firstHomeConcession": 13015,
            "dutyPayable": 0,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 13015,
            "firstHomeConcession": 13015,
            "dutyPayable": 0,
            "transferRegistrationFee": 295.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 450000,
        "results": {
          "investor": {
            "transferDuty": 15390,
            "firstHomeConcession": 0,
            "dutyPayable": 15390,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 15390,
            "firstHomeConcession": 0,
            "dutyPayable": 15390,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 15390,
            "firstHomeConcession": 15390,
            "dutyPayable": 0,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 15390,
            "firstHomeConcession": 15390,
            "dutyPayable": 0,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 500000,
        "results": {
          "investor": {
            "transferDuty": 17765,
            "firstHomeConcession": 0,
            "dutyPayable": 17765,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 17765,
            "firstHomeConcession": 0,
            "dutyPayable": 17765,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 17765,
            "firstHomeConcession": 17765,
            "dutyPayable": 0,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 17765,
            "firstHomeConcession": 17765,
            "dutyPayable": 0,
            "transferRegistrationFee": 315.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 550000,
        "results": {
          "investor": {
            "transferDuty": 20140,
            "firstHomeConcession": 0,
            "dutyPayable": 20140,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 20140,
            "firstHomeConcession": 0,
            "dutyPayable": 20140,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 20140,
            "firstHomeConcession": 20140,
            "dutyPayable": 0,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 20140,
            "firstHomeConcession": 20140,
            "dutyPayable": 0,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 600000,
        "results": {
          "investor": {
            "transferDuty": 22515,
            "firstHomeConcession": 0,
            "dutyPayable": 22515,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 22515,
            "firstHomeConcession": 0,
            "dutyPayable": 22515,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 22515,
            "firstHomeConcession": 22515,
            "dutyPayable": 0,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 22515,
            "firstHomeConcession": 22515,
            "dutyPayable": 0,
            "transferRegistrationFee": 335.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 650000,
        "results": {
          "investor": {
            "transferDuty": 24890,
            "firstHomeConcession": 0,
            "dutyPayable": 24890,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 24890,
            "firstHomeConcession": 0,
            "dutyPayable": 24890,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 24890,
            "firstHomeConcession": 16815,
            "dutyPayable": 8075,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 24890,
            "firstHomeConcession": 16815,
            "dutyPayable": 8075,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 700000,
        "results": {
          "investor": {
            "transferDuty": 27265,
            "firstHomeConcession": 0,
            "dutyPayable": 27265,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 27265,
            "firstHomeConcession": 0,
            "dutyPayable": 27265,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 27265,
            "firstHomeConcession": 11115,
            "dutyPayable": 16150,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 27265,
            "firstHomeConcession": 11115,
            "dutyPayable": 16150,
            "transferRegistrationFee": 355.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 750000,
        "results": {
          "investor": {
            "transferDuty": 29740.5,
            "firstHomeConcession": 0,
            "dutyPayable": 29740.5,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 29740.5,
            "firstHomeConcession": 0,
            "dutyPayable": 29740.5,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 29740.5,
            "firstHomeConcession": 5515.5,
            "dutyPayable": 24225,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 29740.5,
            "firstHomeConcession": 5515.5,
            "dutyPayable": 24225,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 800000,
        "results": {
          "investor": {
            "transferDuty": 32315.5,
            "firstHomeConcession": 0,
            "dutyPayable": 32315.5,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 32315.5,
            "firstHomeConcession": 0,
            "dutyPayable": 32315.5,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 32315.5,
            "firstHomeConcession": 15.5,
            "dutyPayable": 32300,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 32315.5,
            "firstHomeConcession": 15.5,
            "dutyPayable": 32300,
            "transferRegistrationFee": 375.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 850000,
        "results": {
          "investor": {
            "transferDuty": 34890.5,
            "firstHomeConcession": 0,
            "dutyPayable": 34890.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 34890.5,
            "firstHomeConcession": 0,
            "dutyPayable": 34890.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 34890.5,
            "firstHomeConcession": 0,
            "dutyPayable": 34890.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 34890.5,
            "firstHomeConcession": 0,
            "dutyPayable": 34890.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 900000,
        "results": {
          "investor": {
            "transferDuty": 37465.5,
            "firstHomeConcession": 0,
            "dutyPayable": 37465.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 37465.5,
            "firstHomeConcession": 0,
            "dutyPayable": 37465.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 37465.5,
            "firstHomeConcession": 0,
            "dutyPayable": 37465.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 37465.5,
            "firstHomeConcession": 0,
            "dutyPayable": 37465.5,
            "transferRegistrationFee": 395.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 950000,
        "results": {
          "investor": {
            "transferDuty": 40040.5,
            "firstHomeConcession": 0,
            "dutyPayable": 40040.5,
            "transferRegistrationFee": 415.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 40040.5,
            "firstHomeConcession": 0,
            "dutyPayable": 40040.5,
            "transferRegistrationFee": 415.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 40040.5,
            "firstHomeConcession": 0,
            "dutyPayable": 40040.5,
            "transferRegistrationFee": 415.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 40040.5,
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          }
        }
      },
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          }
        }
      },
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        "results": {
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          },
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          }
        }
      },
      {
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        "results": {
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            "transferDuty": 47765.5,
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          },
          "home": {
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          },
          "first-home-established": {
            "transferDuty": 47765.5,
            "firstHomeConcession": 0,
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          },
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            "transferDuty": 47765.5,
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            "transferRegistrationFee": 435.1,
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          }
        }
      },
      {
        "price": 1150000,
        "results": {
          "investor": {
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            "firstHomeConcession": 0,
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            "transferRegistrationFee": 455.1,
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          },
          "home": {
            "transferDuty": 50340.5,
            "firstHomeConcession": 0,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 50340.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 455.1,
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          },
          "first-home-new": {
            "transferDuty": 50340.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 455.1,
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          }
        }
      },
      {
        "price": 1200000,
        "results": {
          "investor": {
            "transferDuty": 52915.5,
            "firstHomeConcession": 0,
            "dutyPayable": 52915.5,
            "transferRegistrationFee": 455.1,
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          },
          "home": {
            "transferDuty": 52915.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 455.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 52915.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 455.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 52915.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 455.1,
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          }
        }
      },
      {
        "price": 1250000,
        "results": {
          "investor": {
            "transferDuty": 55490.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 475.1,
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          },
          "home": {
            "transferDuty": 55490.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 475.1,
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          },
          "first-home-established": {
            "transferDuty": 55490.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 475.1,
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          },
          "first-home-new": {
            "transferDuty": 55490.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 475.1,
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          }
        }
      },
      {
        "price": 1300000,
        "results": {
          "investor": {
            "transferDuty": 58065.5,
            "firstHomeConcession": 0,
            "dutyPayable": 58065.5,
            "transferRegistrationFee": 475.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 58065.5,
            "firstHomeConcession": 0,
            "dutyPayable": 58065.5,
            "transferRegistrationFee": 475.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 58065.5,
            "firstHomeConcession": 0,
            "dutyPayable": 58065.5,
            "transferRegistrationFee": 475.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 58065.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 475.1,
            "mortgageRegistrationFee": 225.1,
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          }
        }
      },
      {
        "price": 1350000,
        "results": {
          "investor": {
            "transferDuty": 60640.5,
            "firstHomeConcession": 0,
            "dutyPayable": 60640.5,
            "transferRegistrationFee": 495.1,
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            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 60640.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 495.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 60640.5,
            "firstHomeConcession": 0,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 60640.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 495.1,
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          }
        }
      },
      {
        "price": 1400000,
        "results": {
          "investor": {
            "transferDuty": 63215.5,
            "firstHomeConcession": 0,
            "dutyPayable": 63215.5,
            "transferRegistrationFee": 495.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 63215.5,
            "firstHomeConcession": 0,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 63215.5,
            "firstHomeConcession": 0,
            "dutyPayable": 63215.5,
            "transferRegistrationFee": 495.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 63215.5,
            "firstHomeConcession": 0,
            "dutyPayable": 63215.5,
            "transferRegistrationFee": 495.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 1450000,
        "results": {
          "investor": {
            "transferDuty": 65790.5,
            "firstHomeConcession": 0,
            "dutyPayable": 65790.5,
            "transferRegistrationFee": 515.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 65790.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 515.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 65790.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 515.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 65790.5,
            "firstHomeConcession": 0,
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            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 1500000,
        "results": {
          "investor": {
            "transferDuty": 68365.5,
            "firstHomeConcession": 0,
            "dutyPayable": 68365.5,
            "transferRegistrationFee": 515.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 68365.5,
            "firstHomeConcession": 0,
            "dutyPayable": 68365.5,
            "transferRegistrationFee": 515.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 68365.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 515.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 68365.5,
            "firstHomeConcession": 0,
            "dutyPayable": 68365.5,
            "transferRegistrationFee": 515.1,
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          }
        }
      },
      {
        "price": 1750000,
        "results": {
          "investor": {
            "transferDuty": 81240.5,
            "firstHomeConcession": 0,
            "dutyPayable": 81240.5,
            "transferRegistrationFee": 575.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 81240.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 575.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 81240.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 575.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 81240.5,
            "firstHomeConcession": 0,
            "dutyPayable": 81240.5,
            "transferRegistrationFee": 575.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      },
      {
        "price": 2000000,
        "results": {
          "investor": {
            "transferDuty": 94115.5,
            "firstHomeConcession": 0,
            "dutyPayable": 94115.5,
            "transferRegistrationFee": 615.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty"
          },
          "home": {
            "transferDuty": 94115.5,
            "firstHomeConcession": 0,
            "dutyPayable": 94115.5,
            "transferRegistrationFee": 615.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-established": {
            "transferDuty": 94115.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 615.1,
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            "rateBasis": "Transfer duty (home concession rate)"
          },
          "first-home-new": {
            "transferDuty": 94115.5,
            "firstHomeConcession": 0,
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            "transferRegistrationFee": 615.1,
            "mortgageRegistrationFee": 225.1,
            "rateBasis": "Transfer duty (home concession rate)"
          }
        }
      }
    ],
    "workedExamples": [
      {
        "id": "fhb-established-500k",
        "title": "$500,000 established home, first home buyer",
        "price": 500000,
        "propertyType": "established",
        "purpose": "owner-occupied",
        "firstHomeBuyer": true,
        "lines": [
          {
            "id": "transfer-duty",
            "label": "Transfer duty (home concession rate)",
            "amount": 17765,
            "basis": "WA charges a concessional duty rate on owner-occupied homes valued up to $200,000 ($1.50 per $100 to $120,000, then $4.04 per $100). Above $200,000 duty reverts to the standard residential rates shown. Calculated on a dutiable value of $500,000.00.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "first-home-concession",
            "label": "First home owner rate of duty",
            "amount": -17765,
            "basis": "Eligible first home buyers pay no duty up to $600,000 for a home ($450,000 for vacant land), then $16.15 per $100 above $600,000 up to $800,000 ($20.14 per $100 above $450,000 up to $550,000 for land). Above those values the general rates apply. The rates apply statewide to transactions from 7 May 2026.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "mortgage-registration",
            "label": "Mortgage registration fee",
            "amount": 225.1,
            "basis": "Flat land registry fee to register the lender’s mortgage on the title.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          },
          {
            "id": "transfer-registration",
            "label": "Transfer registration fee",
            "amount": 315.1,
            "basis": "Flat land registry fee for a transfer value up to $500,000.00.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          }
        ],
        "dutyPayable": 0,
        "crossCheck": {
          "status": "not-yet-cross-checked",
          "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
          "checkedAt": "2026-09-26"
        }
      },
      {
        "id": "fhb-established-600k",
        "title": "$600,000 established home, first home buyer",
        "price": 600000,
        "propertyType": "established",
        "purpose": "owner-occupied",
        "firstHomeBuyer": true,
        "lines": [
          {
            "id": "transfer-duty",
            "label": "Transfer duty (home concession rate)",
            "amount": 22515,
            "basis": "WA charges a concessional duty rate on owner-occupied homes valued up to $200,000 ($1.50 per $100 to $120,000, then $4.04 per $100). Above $200,000 duty reverts to the standard residential rates shown. Calculated on a dutiable value of $600,000.00.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "first-home-concession",
            "label": "First home owner rate of duty",
            "amount": -22515,
            "basis": "Eligible first home buyers pay no duty up to $600,000 for a home ($450,000 for vacant land), then $16.15 per $100 above $600,000 up to $800,000 ($20.14 per $100 above $450,000 up to $550,000 for land). Above those values the general rates apply. The rates apply statewide to transactions from 7 May 2026.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "mortgage-registration",
            "label": "Mortgage registration fee",
            "amount": 225.1,
            "basis": "Flat land registry fee to register the lender’s mortgage on the title.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          },
          {
            "id": "transfer-registration",
            "label": "Transfer registration fee",
            "amount": 335.1,
            "basis": "Flat land registry fee for a transfer value up to $600,000.00.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          }
        ],
        "dutyPayable": 0,
        "crossCheck": {
          "status": "not-yet-cross-checked",
          "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
          "checkedAt": "2026-09-26"
        }
      },
      {
        "id": "fhb-established-750k",
        "title": "$750,000 established home, first home buyer",
        "price": 750000,
        "propertyType": "established",
        "purpose": "owner-occupied",
        "firstHomeBuyer": true,
        "lines": [
          {
            "id": "transfer-duty",
            "label": "Transfer duty (home concession rate)",
            "amount": 29740.5,
            "basis": "WA charges a concessional duty rate on owner-occupied homes valued up to $200,000 ($1.50 per $100 to $120,000, then $4.04 per $100). Above $200,000 duty reverts to the standard residential rates shown. Calculated on a dutiable value of $750,000.00.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "first-home-concession",
            "label": "First home owner rate of duty",
            "amount": -5515.5,
            "basis": "Eligible first home buyers pay no duty up to $600,000 for a home ($450,000 for vacant land), then $16.15 per $100 above $600,000 up to $800,000 ($20.14 per $100 above $450,000 up to $550,000 for land). Above those values the general rates apply. The rates apply statewide to transactions from 7 May 2026.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "mortgage-registration",
            "label": "Mortgage registration fee",
            "amount": 225.1,
            "basis": "Flat land registry fee to register the lender’s mortgage on the title.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          },
          {
            "id": "transfer-registration",
            "label": "Transfer registration fee",
            "amount": 375.1,
            "basis": "Flat land registry fee for a transfer value up to $800,000.00.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          }
        ],
        "dutyPayable": 24225,
        "crossCheck": {
          "status": "not-yet-cross-checked",
          "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
          "checkedAt": "2026-09-26"
        }
      },
      {
        "id": "fhb-vacant-land-400k",
        "title": "$400,000 vacant land, first home buyer",
        "price": 400000,
        "propertyType": "vacant-land",
        "purpose": "owner-occupied",
        "firstHomeBuyer": true,
        "lines": [
          {
            "id": "transfer-duty",
            "label": "Transfer duty",
            "amount": 13015,
            "basis": "Calculated from the published WA transfer duty brackets on a dutiable value of $400,000.00.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "first-home-concession",
            "label": "First home owner rate of duty",
            "amount": -13015,
            "basis": "Eligible first home buyers pay no duty up to $600,000 for a home ($450,000 for vacant land), then $16.15 per $100 above $600,000 up to $800,000 ($20.14 per $100 above $450,000 up to $550,000 for land). Above those values the general rates apply. The rates apply statewide to transactions from 7 May 2026.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "mortgage-registration",
            "label": "Mortgage registration fee",
            "amount": 225.1,
            "basis": "Flat land registry fee to register the lender’s mortgage on the title.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          },
          {
            "id": "transfer-registration",
            "label": "Transfer registration fee",
            "amount": 295.1,
            "basis": "Flat land registry fee for a transfer value up to $400,000.00.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          }
        ],
        "dutyPayable": 0,
        "crossCheck": {
          "status": "not-yet-cross-checked",
          "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
          "checkedAt": "2026-09-26"
        }
      },
      {
        "id": "investor-established-700k",
        "title": "$700,000 established home, investor",
        "price": 700000,
        "propertyType": "established",
        "purpose": "investment",
        "firstHomeBuyer": false,
        "lines": [
          {
            "id": "transfer-duty",
            "label": "Transfer duty",
            "amount": 27265,
            "basis": "Calculated from the published WA transfer duty brackets on a dutiable value of $700,000.00.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "mortgage-registration",
            "label": "Mortgage registration fee",
            "amount": 225.1,
            "basis": "Flat land registry fee to register the lender’s mortgage on the title.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          },
          {
            "id": "transfer-registration",
            "label": "Transfer registration fee",
            "amount": 355.1,
            "basis": "Flat land registry fee for a transfer value up to $700,000.00.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          }
        ],
        "dutyPayable": 27265,
        "crossCheck": {
          "status": "not-yet-cross-checked",
          "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
          "checkedAt": "2026-07-12"
        }
      },
      {
        "id": "oo-established-150k",
        "title": "$150,000 established home, home buyer, not a first home buyer",
        "price": 150000,
        "propertyType": "established",
        "purpose": "owner-occupied",
        "firstHomeBuyer": false,
        "lines": [
          {
            "id": "transfer-duty",
            "label": "Transfer duty (home concession rate)",
            "amount": 3012,
            "basis": "WA charges a concessional duty rate on owner-occupied homes valued up to $200,000 ($1.50 per $100 to $120,000, then $4.04 per $100). Above $200,000 duty reverts to the standard residential rates shown. Calculated on a dutiable value of $150,000.00.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "mortgage-registration",
            "label": "Mortgage registration fee",
            "amount": 225.1,
            "basis": "Flat land registry fee to register the lender’s mortgage on the title.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          },
          {
            "id": "transfer-registration",
            "label": "Transfer registration fee",
            "amount": 255.1,
            "basis": "Flat land registry fee for a transfer value up to $200,000.00.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          }
        ],
        "dutyPayable": 3012,
        "crossCheck": {
          "status": "not-yet-cross-checked",
          "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
          "checkedAt": "2026-07-12"
        }
      },
      {
        "id": "oo-established-500k",
        "title": "$500,000 established home, home buyer, not a first home buyer",
        "price": 500000,
        "propertyType": "established",
        "purpose": "owner-occupied",
        "firstHomeBuyer": false,
        "lines": [
          {
            "id": "transfer-duty",
            "label": "Transfer duty (home concession rate)",
            "amount": 17765,
            "basis": "WA charges a concessional duty rate on owner-occupied homes valued up to $200,000 ($1.50 per $100 to $120,000, then $4.04 per $100). Above $200,000 duty reverts to the standard residential rates shown. Calculated on a dutiable value of $500,000.00.",
            "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
          },
          {
            "id": "mortgage-registration",
            "label": "Mortgage registration fee",
            "amount": 225.1,
            "basis": "Flat land registry fee to register the lender’s mortgage on the title.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          },
          {
            "id": "transfer-registration",
            "label": "Transfer registration fee",
            "amount": 315.1,
            "basis": "Flat land registry fee for a transfer value up to $500,000.00.",
            "source": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
          }
        ],
        "dutyPayable": 17765,
        "crossCheck": {
          "status": "not-yet-cross-checked",
          "source": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
          "checkedAt": "2026-07-12"
        }
      }
    ]
  }
}