Residential Development Stamp Duty Refund Scheme

Percentage tests

The ‘75% tests’ ensure that a reasonable part of the land is actually developed for residential purposes. 

There are two alternative tests. When you complete a multi-unit development or a phase in such a development, you must satisfy one of the ‘75% tests’:

  • Footprint test - dwelling units must occupy at least 75% of the total surface area.
  • or
  • Gross floor space test - the gross floor space of the dwelling units must account for at least 75% of the total surface area.

The gross floor space is a measurement of the internal floor space of each floor of a dwelling unit. The measurement includes the internal walls and partitions.


You do not have to satisfy the ‘75% test’ if you are building a single dwelling unit.