New land transfer duty revenue rulings

DA-070 – Land transfer duty – Assumed tax amounts explains when amounts paid by a purchaser towards certain vendor tax liabilities, such as land tax, are included in the dutiable value of a land transfer. It generally applies to contracts of sale entered into on or after 17 August 2026. Supporting website guidance is also available, and the Digital Duties Form will be updated before the ruling takes effect.

DA-020v2 – Incorporated associations and amalgamations of incorporated associations provides guidance on a land transfer arising from an incorporation of association or amalgamation of incorporated associations under the Associations Incorporation Reform Act 2012. It also sets out examples illustrating the circumstances under which a duty exemption would be available.

We have also updated our website with additional guidance on how duty applies to transactions involving trusts, including new pages on when and how to lodge trust deeds, common trust exemptions and variations to discretionary trusts.