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Check the key dates and be payroll tax ready

Visit the key dates for payroll tax webpage and schedule these dates in your calendar to avoid missing lodgement dates and additional costs associated with late lodgement.

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Fines and fees have moved to nsw.gov.au

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Approved shared equity schemes

Learn more about becoming a shared equity partner approved by the Chief Commissioner of State Revenue, to support home buyers in purchasing property in NSW.

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Property professionals resource centre
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Duties guides

These guides have been created to assist property professionals further understand specific duties topics and explain EDR processing and operational requirements.

On this page

Duties

Information contained within each guide includes explanations of the relevant legislation, EDR and eDuties application management, and other operational requirements.

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    Contracts for sale of land and transfers guide

    A comprehensive guide to contract sale of land and transfers.
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    First Home Buyers Assistance Scheme

    A comprehensive guide to the First Home Buyers Assistance Scheme.
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    Surcharge purchaser duty guide

    A comprehensive guide to surcharge purchaser duty.
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    Transfer duty - land acquisitions involving options

    A guide to options and transfers of options to purchase land.

Electronic Duties Return (EDR)

EDR assessing guides are provided to assist industry professionals understand the requirements when self-assessing and processing transactions using EDR.

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    Partitions of land - Section 30

    A guide to assessing partitions of dutiable property.
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    Establishment of a trust - Section 58

    Establishment of a trust relating to unidentified property and non-dutiable property.
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    Declaration of trust by custodian - Section 62B

    Declaration of trust made by a custodian of the trustee of a self-managed superannuation fund.
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    Deceased estates - Section 63

    A guide to assessing transfers and transmission applications for deceased estates.
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    Break-up of marriages and other relationships - Section 68

    A guide to assessing the exemption for break-up of marriages, de facto and domestic relationships.
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    Transfers between married couples/partners - Section 104B

    A guide to assessing the exemption for transfers between married couples and de facto partners.
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    Sale of business

    A guide to assessing agreements for sale of business.

Legislative amendments

The legislation amendment guides centralise key information relating to the amendments, and how they affect duties transactions.

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    Revenue Legislation Further Amendment Act 2024

    A guide to the Revenue Legislation Further Amendment Act 2024.
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    Revenue Legislation Amendment Act 2024

    A guide to the Revenue Legislation Amendment Act 2024.
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    Treasury and Revenue Legislation Amendment Act 2023

    A guide to the Treasury and Revenue Legislation Amendment Act 2023.
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    Revenue, Fines and Other Legislation Amendment Act 2023

    A guide to the Revenue Fines and Other Legislation Amendment Act 2023.
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    Legislation Amendment Act 2022

    A guide to the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022.

Landholder duty, corporate reconstructions and consolidations

These guides centralises key information on landholder duty and provides industry professionals the legislative and operational requirements.

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    Landholder Duty

    A comprehensive guide to acquisition of interests in landholders.
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    Corporate reconstructions and consolidations

    A comprehensive guide to corporate reconstructions and consolidations.

First Home Buyer Choice is no longer available for agreements or transfers executed on or after 1 July 2023. The First Home Buyer Choice guide can be accessed via the previous schemes page.

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