Resources

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 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When a transfer is liable for fixed duty (superseded)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 032 |

13 November 2006

Changes to mortgage duty

Outlines how mortgage duty will be applied in relation to limited mortgages, the identification of after-acquired property, and transitional rules in relation to after-acquired property.

Ruling: DUT 035 |

30 April 2007

Partitions of land (superseded)

This ruling details how a concession applies to a dutiable transaction for a partition of land in NSW. This ruling has been replaced by a newer version.

Ruling: DUT 039 |

9 November 2009

Changes to mortgage duty

Outlines how mortgage duty will be applied to the amount secured by a mortgage, mortgage packages, refinancing, and transitional rules relating to limited mortgages and mortgage packages.

Ruling: DUT 046 |

12 February 2020

Deceased estates

Section 63 of the Duties Act 1997 (‘the Act’) provides concessional duty for transfers of dutiable property by the legal personal representative of a deceased person to a beneficiary.

Ruling: DUT 010 v2 |

1 September 2016

When a transfer is liable for fixed duty

Information on the circumstances when a transfer is liable for fixed duty and the evidence required when assessing the transaction.

Ruling: DUT 036 v2 |

24 August 2016

Aggregation of dutiable transactions (superseded)

Duties Act 1997 (s)25: Considers where two or more dutiable transactions constitute one arrangement and mainly in relation to real property transactions.

Ruling: DUT 025 v2 |

26 October 2018

Interim stamping of agreements and transfers in conformity

Duties Act 1997 (s)49: Describes the circumstances in which the Chief Commissioner may consider a request for interim stamping.

Ruling: LT 107 |

20 January 2020

Exemption: land used and occupied primarily for low cost accommodation – 2020 tax year

Guidelines under which land used to provide low cost accommodation is exempt from land tax for the 2020 land tax year.

Ruling: SD 074 |

12 November 1987

Conveyance duty: surrenders of leases

Sets out the principles applied to the assessment of a surrender of lease which falls under the definition of conveyance and is liable to stamp duty as a conveyance.

Ruling: DUT 020 |

10 November 2000

Exemption from duties: corporate reconstructions (superseded)

Explains the treatment of duty when property is transferred within a corporate group. This ruling has been codified in Chapter 11 of the Duties Act 1997.

Ruling: DUT 026 |

5 December 2003

Exemption from duties: corporate reconstructions (superseded)

Explains the treatment of duty when property is transferred within a corporate group. This ruling has been codified in Chapter 11 of the Duties Act 1997.

Ruling: DUT 038 |

1 August 2009

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

Details apportionment of insurance premiums for property in NSW and in another Australian jurisdiction. This ruling has been replaced by a newer version.

Ruling: DUT 047 |

1 August 2018

Consideration and GST withholding

Purchasers of new residential premises or residential land may need to withhold an amount that would otherwise be payable to the vendor on account of GST ('GST Withholding').

Ruling: DUT 041 v2 |

11 October 2010

Landholder duty: Bare trusts

An overview of the operation of provisions under the Duties Act 1997 for acquisitions and holdings of interests in landholders by trustees of bare trusts.

Ruling: LT 106 |

3 December 2019

Exemption: land used and occupied primarily for a boarding house – 2020 tax year

The criteria for land used as a NSW boarding house to be exempt from land tax for the 2020 land tax year.

Ruling: DUT 022 |

16 August 2001

Aggregation of dutiable transactions (superseded)

Mainly refers to transactions over real property, but the general principles would apply to all types of dutiable property (other than marketable securities). This ruling has been replaced.

Ruling: DUT 049 |

1 June 2020

Transfers in relation to Managed Investment Schemes

This ruling provides background and guidance on the application of section 54A of the Duties Act 1997 (“the Act”), ‘Transfers in relation to managed investment schemes’.

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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

Changes to mortgage duty

Partitions of land (superseded)

Changes to mortgage duty

Deceased estates

When a transfer is liable for fixed duty

Aggregation of dutiable transactions (superseded)

Interim stamping of agreements and transfers in conformity

Exemption: land used and occupied primarily for low cost accommodation – 2020 tax year

Conveyance duty: surrenders of leases

Exemption from duties: corporate reconstructions (superseded)

Exemption from duties: corporate reconstructions (superseded)

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

Consideration and GST withholding

Landholder duty: Bare trusts

Exemption: land used and occupied primarily for a boarding house – 2020 tax year

Aggregation of dutiable transactions (superseded)

Transfers in relation to Managed Investment Schemes