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Duties guides, Rulings and legislation

Detailed legal information for professionals who advise on transfer duty, surcharge purchaser duty, landholder duty in New South Wales.

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Topic guides

Guidance on a range of topics, including first home buyers, contracts for the sale of land, surcharge purchaser duty, options and more.
Legislative amendment guides

Information on amendments to the Duties Act 1997, the Taxation Administration Act 1996, the Land Tax Act 1956 and others since 2022.
Electronic Duties Returns guides

How to assess and process specific transactions in EDR, including examples and key considerations for an accurate assessment.
Revenue Rulings

A Ruling clarifies Revenue NSW's interpretation of the law, especially when the law is unclear and complex.
Commissioner's Practice Notes

Information and guidance on duties matters to make it easier to comply with the legislation.
Case summaries

Judgements made in court and tribunal cases against the Chief Commissioner of State Revenue.
Legislative guidelines

Guidelines are issued under legislation administered by Revenue NSW, either by the Treasurer, the Minister of Finance or the Chief Commissioner.
Duties Act 1997

Provides the framework for the assessment and collection of duties in NSW, including transfer duty, surcharge purchaser duty and landholder duty.
Taxation Administration Act 1996

Sets out the framework for assessing, investigating, reviewing and enforcing NSW taxes.
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