There is also no stamp duty for first-home buyers on newly built homes or vacant lots intended for new builds.Any buyer who moves into their property as their primary residence within a year of the settlement date receives a discounted tax rate on the first $350,000 of the purchase price.First home buyers in South Australia pay no stamp duty on newly built homes or vacant lots intended for a new build First-home buyers in Western Australia pay no stamp duty on homes valued up to $600,000, and a concessional rate on properties up to $800,000