Common unsuccessful grounds
Becoming a citizen after purchase does not change the acquisition-date ABSD profile. Gifts still attract duty on market value. Buying with a non-spouse relative does not qualify for the married-couple replacement-home concession. Ordinary poor market response, holidays, unfavourable location or an existing tenancy do not normally justify an extension to the required sale timeline.
Exceptional circumstances and payment
The source gives narrowly assessed cases, including specified divorce-related replacement housing and ICA in-principle status approval obtained before purchase. These examples are not blanket entitlements. Pay duty by the original deadline while an appeal is considered; successful refunds follow the applicable conditions. Historic pandemic extensions in examples should not be treated as current general extensions.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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