Stamp Duties In Australia

In Australia stamp duty is a tax administered at state and territory level.

Stamp Duty Offices

Jurisdiction	Information link
New South Wales	Revenue NSW
Victoria	State Revenue Office
Queensland	Qld Office of State Revenue
Western Australia	WA Department of Finance
South Australia	Revenue SA – Legislation Guides
Tasmania	State Revenue Office of Tasmania
Australian Capital Territory	ACT Revenue Office
Northern Territory	NT Department of Treasury and Finance

Stamp duty resources

• Each state and territory has a stamp duty calculator tool on its website – see links above.
• Stamp Duty Calculator – How much stamp duty will I need to pay?
• Stamp Duty and Land Tax Maps – PWC (Feb 2021)

Articles

September 21, 2023 Queensland: Guidance published for stamp duty obligations in changes in partners of professional partnerships.

June 27, 2022 Queensland: Do I pay stamp duty on the change of trustee?

July 1, 2021 Tasmania: Stamp duty on electric vehicles has been waived for 2 years

December 17, 2020 Stamp duty waiver a win for buyers in Victoria – Victorian Budget stamp duty measures. See Madgwicks (Vic)

September 29, 2020  The NSW Government has increased the stamp duty exemption and concession thresholds under the First Home Buyers Assistance Scheme. See kell.com.au (NSW)

December 14, 2020 Victoria Budget Announcements 2020-21 (Vic)

October 25, 2020 New stamp duty exemption for small business restructures in Queensland – Colin Biggers and Paisley

March 25, 2020 Discretionary trusts, stamp duty and land tax surcharges – excluding foreign beneficiaries (NSW, Vic, Qld)

From 1 March 2020, all discretionary trusts that do not explicitly exclude foreign beneficiaries and intend to purchase property in Victoria may be liable to FPAD, which is currently at 8% of the dutiable value of a property. (Vic) See article and SRO

October 22, 2019 NSW Revenue amendments – Stamp Duties and Land Tax – including measures to increase the liability of deemed ‘foreign’ trustees of discretionary trusts. Trust deeds will need to include specific provisions to avoid caught under the new rules. See article here. (NSW)

October 23, 2019 Stimulus measure – WA announces 75% transfer duty rebate of up t0 $50,000 on new residential unit or apartment in a multi-tiered development to apply from 23 October 2019 (in addition to first home buyer’s rebate)

July 2019 How does section 63 of the Duties Act 1997 (NSW) affect distribution of assets from an estate? (NSW)

July 11, 2019 Amendments to the Duties Act – what are the key changes (Vic)

June 2019 A guide to stamp duty – and how it’s changing (all states)

June 2019 Major changes to Victorian stamp duty rules are now in force

March 5, 2019 Transfer Duty Changes On The Horizon (WA)

January, 2019 High Court: Valuing company assets. A recent High Court decision outlines how to determine the value of stamp duty when assessing the value of company assets.

Dec 17, 2018 Duty considerations muddy the waters (Qld commercial property disagreement over dutiable value)

Dec 3, 2018 When is stamp duty NOT imposed on a transaction for Queensland business assets or chattels in Queensland?

Nov 23, 2018 The Family Farm – When is the transfer of a farm to a relative duty free? (Vic)

Nov 7, 2018  NSW government gives stamp of approval to bracket reform to stamp duty regime

This page was last modified 2021-06-10