Yes. Western Australia has an off the plan duty concession for eligible new dwellings. What you get depends on the value of the property, when you signed the contract and whether construction had started.
The rules have changed several times since the concession began in October 2019, so check the current position on the RevenueWA page before you count on it.
See Buying off the plan in WA for what else changes when you buy this way.
