The 2010 NSW budget includes the announcement of stamp duty exemptions and concessions for certain purchases of new homes, homes off the plan, and vacant land on which a new home will be built. As these exemptions are available to any purchaser (not just individuals buying their first home), and commence on 1 July 2010, you may wish to consider whether or not you may be eligible for these benefits, and whether or not it would be possible to delay acting in order to do so