Evidentiary requirements

Relevant evidentiary requirements must be provided when documents are lodged for assessment of duty.

Dutiable transactions under the Duties Act 1997

Client identification

In addition to the requirements detailed below, the Revenue NSW collects client identification information for all parties liable to or exempt from transfer duty. This information must be provided when lodging documents for assessments.

Please refer to the factsheet.

Duty on account can be paid to Revenue NSW for transactions, for example when the original document is in another jurisdiction for stamping, or where the document is unable to be lodged within 3 months and interest will accrue.

Section 8(1)(a) Transfer of dutiable property when there is no agreement
Section 8(1)(b)(i) Agreement for the sale or transfer of dutiable property between unrelated parties
Section 8(1)(b)(i) Agreement for the sale or transfer of dutiable property between related parties
Section 8(1)(b)(ii) Declaration of trust over dutiable property. Any declaration (other than by a will or testamentary instrument) that any identified property vested or to be vested in the person making the declaration is or is to be held in trust for the person or persons, or the purpose or purposes, mentioned in the declaration although the beneficial owner of the property, or the person entitled to appoint the property, may not have joined in or assented to the declaration.
Section 8(1)(b)(iii) Surrender of an interest in land in New South Wales
Section 8(1)(b)(iv) Foreclosure of a mortgage over dutiable property
Section 8(1)(b)(v) Vesting of dutiable property by or as a consequence of an order of a court of this or another jurisdiction, whether inside or outside Australia
Section 8(1)(b)(vi) Enlargement of a term in land into a fee simple under section 134 of the Conveyancing Act 1919
Section 8(1)(b)(vii) Vesting of land in New South Wales by, or expressly authorised by, statute law of this or another jurisdiction, whether inside or outside Australia
Section 8(1)(b)(viii) Lease in respect of which a premium is paid or agreed to be paid includes an agreement for a lease premium, in respect of a lease entered into pursuant to an option, includes an amount paid or payable for the grant of the option
Section 9A Transfer of partnership interest occurring on change in partnership arrangements
Section 9B Transfer of options occurring on nomination or other change
Section 9C Novation of agreement for lease
Section 11(1)(a) Land in NSW
Section 11(1)(b) Transferable floor space
Section 11(1)(c) Land use entitlement
Section 11(1)(d) Shares includes rights to shares
Section 11(1)(e) Units in a unit trust scheme
Section 11(1)(g) Business asset
Section 18 No double duty
Section 25 Aggregation of dutiable transactions
Section 30 Partitions
Section 49A Purchases "off the plan"
Section 50 or 50A Cancelled agreements or transfers
Section 51 Transfers arising from mortgages of land under Real Property Act 1900
Section 52 Possessory applications
Section 53 Applications to bring land under Real Property Act 1900
Section 54 Change in trustees
Section 54A Transfers in relation to managed investment schemes
Section 55 Property vested in an apparent purchaser
Section 56 Transfers back from a nominee
Section 56A Transfer of property subject to a statutory trust to a beneficial owner
Section 57 Property passing to beneficiaries
Section 58 Establishment of a trust relating to unidentified property and non-dutiable property
Section 59 Instrument relating to managed investment scheme
Section 59A Nomineeing transactions – unquoted marketable securities
Section 59B Change in custodians
Section 61 Transfers of property in connection with persons changing superannuation funds
Section 62 Transfers between trustees and custodians of superannuation funds or trusts
Section 62A Transfers to self-managed superannuation funds
Section 62B Declaration of trust by custodian
Section 63 Deceased estates
Section 64 Conversion of land use entitlement to different form of title
Section 64A Amalgamation of Western Lands leases
Section 64AA Enlargement of the term in land into fee simple
Section 64B Reduction of duty on transfer of marketable securities – payment in non-Australian jurisdiction

Exemptions and concessions

Section 65(1)(a) Dutiable transaction as a consequence of appointment of a receiver or trustee in bankruptcy
Section 65(1)(b) Dutiable transaction as a consequence of appointment of a liquidator
Section 65(1)(c) Transfer of dutiable property to, or vesting of dutiable property in, a former bankrupt for no consideration as a consequence of the discharge of annulment of bankruptcy
Section 65(1)(d) Dutiable transaction over dutiable property arising from the discharge or transfer of a mortgage or declaration of trust over a mortgage
Section 65(1)(e)(i) Transfer by way of discharge of mortgage
Section 65(1)(e)(ii) Transfer by way of mortgage
Section 65(1)(g) Vesting of dutiable property in a statutory trust as a consequence of the making of an order under section 66G of the Conveyancing Act 1919.
Section 65(2) Employee and employer organisations
Section 65(3) Registered clubs
Section 65(4) Workers compensation insurers and custodians
Section 65(5) Incorporated legal practices
Section 65(6) Transfer of liquor licence
Section 65(7) Poker machine permits and entitlements
Section 65(8) Manufactured homes
Section 65(9) Administration agreements under first home owner grant scheme
Section 65(10) Instruments relating to superannuation
Section 65(11) Financial agreements
Section 65(12) Vesting by statute law – deceased estates
Section 65(12A) Consents to gifts by will to interested witnesses
Section 65(13) Vesting by statute law – common property under strata plan
Section 65(13A) Vesting by statute law – association property
Section 65(14) Correction of error
Section 65(15) Home equity release schemes
Section 65(16) Leases – general (where a premium is paid for the grant)
Section 65(17) Pharmacists' body corporate
Section 65(18) Termination of strata scheme
Section 65(20) Termination of scheme under Community Land Development Act 1989
Section 65(22) Special disability trusts
Section 65(23) Registered maintenance liabilities
Section 65(24) Fraudulent or void transactions
Section 66(5) Share buy-backs
Section 66(6) Rights to shares
Section 66(7) Bonus or rights issue
Section 66(9) Trust mergers
Section 66(10) Mining securities
Section 68(1) Break-up of marriage
Section 68(1A) Break-up of de facto relationship
Section 68(2) Break-up of domestic relationship
Section 68(4) Refunds - break-up of marriage
Section 68(4A) Refunds – break-up of domestic relationship
Section 68(4AA) Refunds – break-up of de facto relationship
Section 78 First Home–New Home
Section 87A New Home Grant Scheme
Section 96 Transfer by corporation of principal place of residence to principal shareholder or spouse
Section 97 Transfer of principal place of residence by special trust to beneficiary
Section 98 Transfer of principal place of residence by corporation to beneficiary of special trust
Section 99 Transfer by special trust to corporation
Section 100 Transfer of land not used and occupied solely as a principal place of residence
Section 104B Transfer between married couples and de factor partners – exemption for transfer of land used as principal place of residence
Section 104C Transfer between married couples and de factor partners – concession for transfer of land used as principal place of residence and other purposes
Section 273B(1) Corporate reconstruction transactions
Section 273B(2) Corporate consolidation transactions
Section 274 Transfer of certain business property between family members
Section 275 Charitable and benevolent bodies
Section 275A Partial exemption for certain transactions by charitable and benevolent bodies
Last updated: 19 June 2018