2026-2027 state budget updates to surcharge purchaser duty resources

01 October 2026

The Revenue and Other Legislation Amendment Act 2026 received assent on 29 June 2026 and amended the Duties Act 1997.

The amendments introduced additional surcharge purchaser duty exemptions and refunds for certain transactions involving Australian-based developers, build-to-rent properties and transfers of retirement villages.

To support these changes, we have updated and created the following surcharge purchaser duty pages on our website:

Guidance for property industry professionals

A new Revenue and Other Legislation Amendment Act 2026 guide is available for solicitors, conveyancers and other property industry professionals.

The guide explains the legislative amendments, how affected transactions are managed and includes practical examples to help professionals understand the new provisions.

The following resources have also been updated to reflect the amendments:

New eDuties application types

eDuties has been updated to include new application types for transactions affected by the amendments.

Refer to the Revenue and Other Legislation Amendment Act 2026 guide and Duties document matrix (PDF, 418.62 KB) for information about the available application types and which one to use for a particular transaction.