Resources

The NSW Treasurer announced changes to State taxes, grants and levies as part of the 2014 State Budget.

Announcement |

18 June 2013

2013 State budget

The NSW Treasurer announced changes to State taxes, grants and levies as part of the 2013 State Budget.

Announcement |

19 June 2018

2019 State budget

Sets out the changes to state taxes and grants announced as part of the 2018 NSW state budget.

Ruling: G 014 |

1 April 2021

Section 9E of the LTMA provides that for the purposes of assessing land tax, the land value of a parcel of land is to be reduced by 50% if: construction of the building situated on the land commenced on or after 1 July 2020, and is being used and occupied as a build-to-rent property in accordance with the guidelines approved by the Treasurer.

Ruling: DUT 001 |

1 July 1998

Commencement of the Duties Act 1997

Set out how the Duties Act 1997, Stamp Duties Act 1920 and Taxation Administration Act 1996 apply on and from 1 July 1998.

Ruling: DUT 002 |

1 June 1998

Exemption from duty: intergenerational rural transfers and leases (superseded)

Details how the exemption applies, including guidelines that apply to transactions effected on or after 1 July 1998. This ruling has been replaced by a newer version.

Ruling: DUT 003 |

1 July 1998

Exemption from duties: corporate reconstructions (superseded)

Describes the exemption that applies to property transferred within a corporate group. This ruling has been codified in Chapter 11 of the Duties Act 1997.

Ruling: DUT 004 |

1 July 1998

Dutiable transactions relating to goods and other property

Identifies the circumstances for duty to be payable on transfers and other dutiable transactions in relation to goods.

Ruling: DUT 005 |

2 April 2024

Insurance duty: apportionment of premiums between Australian jurisdictions (superseded)

Details the schedule of apportionment that applies when insured property is located in NSW and another Australian jurisdiction. This ruling has been replaced by a newer version.

Ruling: DUT 006 |

1 July 1998

Exemption from duty: societies or institutions for the relief of poverty or promotion of education (superseded)

Discusses the exemption that applies to certain transactions by or on behalf of charitable or benevolent societies or institutions. This ruling has been replaced by a newer version.

Ruling: DUT 007 |

1 July 1998

Exemption from duty: societies or institutions of a charitable or benevolent nature or for the promotion of Aborigines (superseded)

Examples of societies or institutions that may qualify as charitable or benevolent in nature and the evidence required when applying for exemption. This ruling has been replaced by a newer version.

Ruling: DUT 009 |

3 December 1998

Exemption from duties: corporate reconstructions (superseded)

Duties Act 1997 Chapter 11: A ruling describing when exemptions apply to property transferred within a corporate group.

Ruling: DUT 010 |

1 July 1998

When a transfer is liable for fixed duty (superseded)

Describes when a fixed duty would be charged in circumstances that might otherwise result in double duty. This ruling has been replaced.

Ruling: DUT 011 |

9 March 1999

Agreements for the Sale or Transfer of Dutiable Property - Cancelled Agreements

Identifies the circumstances in which the Chief Commissioner will assess or reassess a cancelled agreement as not liable to duty.

Ruling: DUT 012 |

18 March 1999

Dutiable transactions evidence of value (superseded)

General guidance on evidence of value required in relation to duties. This ruling has been replaced by a newer version.

Ruling: DUT 013 |

22 March 1999

Consolidation of western division leases

Describes a reduction in the duty payable on a transfer or agreement for sale of a western division lease when certain conditions are met.

Ruling: DUT 014 |

26 March 1999

Exemption from duty on the transfer of poker machine permits

Sets out how the Duties Act 1997 is administered in relation to the transfer of poker machine permits.

Ruling: DUT 015 |

26 March 1999

Exemption from duty on the purchase of relocatable homes

Sets out how the Duties Act 1997 is administered in relation to relocatable homes that are purchased onsite.

Ruling: DUT 016 |

15 July 1999

Duty on land purchased by home builders (superseded)

Outlines the treatment of aggregation of separate dutiable transactions for home builders: purchases of multiple lots and purchases within 12 months. This ruling has been replaced by a newer version.

Ruling: DUT 017 |

14 December 1999

Variations to trusts (superseded)

This ruling considers the liability to duty under the Duties Act of variations to discretionary trusts and fixed trusts.

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2014 State budget

2013 State budget

2019 State budget

Build to rent

Commencement of the Duties Act 1997

Exemption from duty: intergenerational rural transfers and leases (superseded)

Exemption from duties: corporate reconstructions (superseded)

Dutiable transactions relating to goods and other property

Insurance duty: apportionment of premiums between Australian jurisdictions (superseded)

Exemption from duty: societies or institutions for the relief of poverty or promotion of education (superseded)

Exemption from duty: societies or institutions of a charitable or benevolent nature or for the promotion of Aborigines (superseded)

Exemption from duties: corporate reconstructions (superseded)

When a transfer is liable for fixed duty (superseded)

Agreements for the Sale or Transfer of Dutiable Property - Cancelled Agreements

Dutiable transactions evidence of value (superseded)

Consolidation of western division leases

Exemption from duty on the transfer of poker machine permits

Exemption from duty on the purchase of relocatable homes

Duty on land purchased by home builders (superseded)

Variations to trusts (superseded)