Stamp duty during construction

At what point during the construction phase of a Resi property (either unit, house or townhouse) does the Stamp Duty caluclation move from Land component only to house/unit and land?

I've tried using the search function, but couldn't find what I wanted...

TIA
Cindy
 
Could be different in each state, where i am i got charged on land only (building contract already in place but hadnt started) my conveyancer advised in WA it is whatever exists at the time the sale takes place (date of contract). Maybe ring up the Vic office or ask your lawyer/conveyancer as they should know.

Cheers,

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