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Overview
Duty (or Stamp Duty) is charged on a range of different transactions including:
- Transfers of Land
- Certain Leasing arrangements
- Transfers of Motor Vehicles
- Declarations of Trust
- Land Rich Acquisitions
- Livestock sales
Duty is also charged on General Insurance, Life Insurance and the Transport Accident Charge.
How is duty charged?
The way that Duty is charged depends on the nature of the transaction. It can either be charged at a flat rate or based on the value of the transaction (ad valorem rate). Please visit the Taxes & Duty Rates section for a summary of the relevant rates.
When is duty payable?
For dutiable transactions (generally, this is the date of settlement) occurring before 1 April 2012, the time period for paying duty is 3 months. For dutiable transactions occurring on or after 1 April 2012, the time period for paying duty is reduced to 30 days.
Please refer to Duties Act Bulletin D1/12 - Changes to the period for the payment of duty for an explanation of how the State Revenue Office will treat late payments of duty made during the transitional period from 1 April 2012 to 30 June 2012.
What exemptions and concessions are available?
There are a number of exemptions and concession from duty available.
Please visit the Duties - Exemptions and Concessions page for further information.
Current duties issues
For information regarding current issues concerning duties please visit the Duties - Current Issues page.