Can I get a refund on a first-home concession I did not claim?

Why this is the largest of them

The window is five years, not the two or three that apply to most tax amendments. The amounts are the biggest on this site — a missed first-home concession on an $800,000 NSW purchase is the entire duty. And unlike unpaid super, it needs nobody else to cooperate: it is an application you make.

What each office says

New South Wales. Five years from the date of the initial assessment. Revenue NSW lists "concessions or exemptions that were not applied" as a refund ground outright. If an agreement is cancelled after that point, twelve months from cancellation.

Victoria. Five years. The SRO's own example is being eligible for an exemption or concession and not claiming it.

Queensland. We do not know, and we will not guess. The QRO refunds page says only "within specific timeframes" and names no number; the reassessments page it links to covers land tax. The limit sits in the Taxation Administration Act 2001, which we have not opened. Until someone does, Queensland is out of scope here — a wrong refund window turns "you may be owed money" into a wasted application.

What a reassessment needs

The duty as assessed against the duty with the concession, on the scale that applied in the year of purchase — not today's. Then the eligibility tests for that state and that year, the duties assessment notice, the contract, the transfer date, and your prior property ownership history.