I believe it is the buyer who pays stamp duty, not the seller, so the effect of providing sd relief to buyers of baby boomer residences is to increase the amount able to be paid by the buyer, so not what you are hoping for.
While it will take a long time for the change to fully flow through, the ACT Government's started a 20 year program in 2012 to replace stamp duty with annual land tax - it is my preferred method to minimise the cost of downsizing, removing the barrier at purchase and spreading it across all years of ownership. The increasing land tax also provides an incentive for cash poor baby boomers to downsize sooner rather than later.
