You pay stamp duty when real property (land) used for residential or primary production purposes is transferred into your name. The transfer of real property into your name is commonly referred to as when 'you acquire' real property.
Stamp duty must be paid before you can be registered as the owner on the Certificate of Title.
If you are using a taxpayer representative, for example, a conveyancer, to assist you with your property settlement including organising to transfer the real property into your name, they will arrange for stamp duty to be paid using your funds.
It doesn't matter if you purchase the real property or if it gifted to you, you will still need to pay stamp duty when the real property is transferred into your name, or acquired by you, unless an exemption applies.
If you are purchasing a replacement home for one that was destroyed by bushfire, relief may be available. For more information see our Bushfire Relief page.
If you are transferring real property between spouses/domestic partners or former spouses/domestic partners you may not need to pay stamp duty where the transfer is from:
Your circumstances will determine what type of real property a stamp duty exemption may apply. For example, a stamp duty exemption may apply to a transfer of the shared residence and not to a transfer of other real property.
Your conveyancer or taxpayer representative will apply this stamp duty exemption if you are eligible. Documentary evidence will be required to support the exemption request.
Yes, stamp duty is payable when real property is transferred to a family member who is not a spouse or domestic partner, unless the Family Farm Exemption applies.
If you are transferring primary production land between certain family members and/or their trustees, and/or companies with shareholdings limited to family members the transfer may be exempt from stamp duty.
The 'business of primary production' is defined as the business of agriculture, pasturage, horticulture, viticulture, apiculture, poultry farming, dairy farming, forestry or any other business consisting of the cultivation of soils, the gathering in of crops, the rearing of livestock or the propagation and harvesting of fish or other aquatic organisms.
Your conveyancer or taxpayer representative will apply this stamp duty exemption if you are eligible. Documentary evidence will be required to support the exemption request.
If you acquire a land under the provisions of a Will, or under the Rules of Intestacy, stamp duty will not apply.
Your conveyancer or taxpayer representative will apply this stamp duty exemption if you are eligible. Documentary evidence will be required to support the exemption request.
No stamp duty is liable where real property that is not used for residential or primary production purposes is transferred into your name. This includes transfer of real property used for:
*where the land is within a zone established by a Development Plan under the Planning, Development and Infrastructure Act 2016 that envisages the use, or potential use, of the land as non-residential and non-primary production.
For more information on when stamp duty doesn't need to be paid on the transfer of one of the above real property types, refer to the explanation of qualifying land on the Real Property (land) page.
Stamp duty is paid on the market value of the real property or the purchase price, whichever is higher.
For more information on stamp duty on the transfer of property, please refer to the Real property (land) page.
