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  • Taxes, duties, levies and royalties
    • Land tax
      • Understanding land tax
        • What is land tax?
        • Land tax thresholds and rates
        • How land tax is calculated
        • Types of landowners
          • How individuals and joint owners are assessed for land tax
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      • Pay your land tax or surcharge land tax
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      • Land tax when buying and selling property
        • Understand land tax clearance in NSW
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      • Surcharge land tax for foreign owners
        • What is surcharge land tax?
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        • Check and update foreign status
        • Surcharge land tax exemption – intended principal place of residence
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      • Land tax investigations
        • What are land tax investigations?
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        • Land Tax Act 1956
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        • Government Gazette No 496
    • Payroll tax
      • Log in to Payroll Tax Online
      • Getting started with payroll tax
        • What is payroll tax?
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          • Payroll tax guide – Contractor exemptions
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          • Shares and options calculation examples for payroll tax
          • Payroll tax guide – Shares and options
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          • Bulk Billing Support Initiative for contractor payments to general practitioners in medical centres
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        • Taxation Administration Act 1996
    • Property tax
      • Pay your property tax
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      • Understand property tax
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        • First Home Buyer Choice guide for property professionals
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        • Property Tax (First Home Buyer Choice) Act 2022
        • Land Tax Management Act 1956
        • Taxation Administration Act 1996
        • Government Gazette No 109
    • Income tax equivalents
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    • Transfer duty
      • Understanding transfer duty
        • What is transfer duty (stamp duty)
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          • Past thresholds and rates for transfer duty
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        • Corporate reconstructions and consolidations
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      • Landholder duty
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      • Lodging your own duty application
      • Paying duties
        • Who pays transfer duty and when
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    • Emergency services levy
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    • Parking space levy
      • Understanding parking space levy
        • What is parking space levy?
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        • Overdue parking space levy
      • Parking space levy exemptions
        • Understanding parking space levy exemptions
        • Apply for a parking space levy exemption
      • Parking space levy investigations
        • Parking space levy compliance and investigations
        • Respond to a notice of investigation for parking space levy
      • Parking space levy legal resources
        • Parking Space Levy Act 2009
        • Parking Space Levy Regulation 2019
        • Taxation Administration Act 1996
        • Legislative guidelines
        • Revenue rulings
        • Case summaries
        • Commissioner's practice notes
        • Government Gazette No. 238
    • Passenger service levy
    • Royalties
      • Lodge your return
        • Coal royalties return lodgement
        • Royalty Online Services User Guide – Mineral return
        • Royalty Online Services User Guide – Petroleum return
      • Make your royalty payment
      • Coal royalty return
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      • Petroleum royalty return
      • Foreign exchange gain or loss
      • Royalty objections
      • Help getting it right
  • Grants and schemes
    • First Home Owner (New Homes) Grant
      • First Home Owner Grant (New Home) Scheme approved agents
      • Proof of identity for first home grants and schemes
      • First Home Owner Grant (New Home) Scheme compliance for banks/financial institutions
    • First Home Buyers Assistance scheme
    • Approved shared equity schemes
    • Electric Vehicle Rebate
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    • Land Tax: Principal Place of Residence - Part 2 (Concessions)
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    • Electronic Duties Returns
      • Directions for using Electronic Duties Returns
        • Introduction to Electronic Duties Returns
        • Conditions of approval for Electronic Duties Returns
        • Register for Electronic Duties Returns
        • How to complete an assessment in Electronic Duties Returns
        • Compliance for Electronic Duties Returns Approval Holders
        • Update contact and business details
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        • Close your Electronic Duties Returns account
        • Service suspensions and approval cancellations
        • Compliance for approved Electronic Duties Returns agents
      • Duties Document Matrix [PDF]
      • Electronic Duties Return guides for property professionals
        • Property professionals EDR guide: Section 63 of the Duties Act
          • Transfer duty concessions for deceased estates overview
          • Supporting information for deceases estates
          • Determining eligibility for Section 63 of the Duties Act
          • Processing instructions for Section 63 of the Duties Act
          • Record keeping for deceased estates
        • Property professionals EDR guide: Section 104B of the Duties Act
          • Transfers between married couples and partners exemption overview
          • Supporting information for Section 104B of the Duties Act
          • How to determine eligibility for Section 104B of the Duties Act
          • Processing instructions for Section 104B of the Duties Act
          • Record keeping for Section 104B of the Duties Act
        • Property professionals EDR guide: Section 68 of the Duties Act
          • Exemption under Section 68 of the Duties Act overview
          • Supporting information for Section 68 of the Duties Act
          • How to determine eligibility for Section 68 of the Duties Act
          • Processing instructions for Section 68 of the Duties Act
          • Record keeping for Section 68 of the Duties Act
        • Property professionals guide: Duties Act Section 58
          • Establishment of a trust overview
          • Supporting information for the establishment of a trust
          • Assessing transfer duty for the establishment of a trust
          • Lodgement requirements for the establishment of a trust
          • Record keeping for the establishment of a trust
        • Property professionals EDR guide: Section 30 of the Duties Act
          • Transfer duty concession for partitions of land overview
          • Supporting information for partitions of land
          • How to determine eligibility for Section 30 of the Duties Act
          • Processing instructions for Section 30 of the Duties Act
          • Record keeping for partitions of land
        • Property professionals guide: Sale of a business
          • Agreements for sale of business overview
          • Supporting information for a sale of business
          • Assessing transfer duty for a sale of business
          • Lodgement requirements for a sale of business
          • Record keeping for a sale of business
        • Property professionals guide: Duties Act Section 62B
          • Declaration of trust by custodian overview
          • Supporting information for declarations of trust by custodians
          • Assessing transfer duty for declarations of trust by custodians
          • Processing instructions for Section 62B of the Duties Act
          • Record keeping for declarations of trust by custodians
      • Endorsement of instruments for duties transactions
      • Payment of duty via ELNO
      • Guide to correcting errors in EDR assessments
        • EDR error rectification request
        • Cancel an EDR assessment through your CSP
        • Lodge a cancellation request via eDuties
      • eConveyancing guide
      • Client service providers for Electronic Duties Returns
    • eDuties
      • About eDuties
      • Register for eDuties
      • Duties Document Matrix
      • Endorsement of instruments
      • Paying duties in advance
      • Guide to correcting errors in EDR assessments
    • Duties forms and evidentiary requirements
      • Evidentiary requirements for duties
      • Duties forms
    • Proof of identity and foreign status for dutiable transactions
      • Proof of identity, citizenship and residency status for individuals
      • Proof of identity and foreign status for trusts
      • Proof of identity and foreign status for corporations
      • Proof of identity for first home schemes and grants
      • Proof of identity for non-residential property transactions
      • Proof of identity for change of beneficial ownership
      • Proof of identity for declarations of trust over non-dutiable and unidentified property
      • Certifying documents for dutiable transactions
    • Duties guides, Rulings and Commissioner's Practice Notes
      • Duties topic guides for property professionals
        • Property professionals guide: Contracts for sale of land
          • Contracts for sale of land overview
          • Off the plan agreements and contracts
          • Contracts involving put and call options
          • Aggregation of dutiable transactions
          • Transfers in conformity/not in conformity
          • Variation of contract
          • Novation, nomination and assignment
          • Declaration of trust in a contract for sale of land
          • Determining the dutiable value
          • Premium property duty
          • Common transfer duty exemptions and concessions
          • Surcharge purchaser duty and contracts for sale of land
          • Documentary evidence and audit requirements
          • Lodgement and processing requirements for contract for sale of land
          • Cancelled contracts, agreements and transfers
        • Professionals guide: Corporate reconstructions and consolidations
          • Corporate reconstructions and consolidations overview
          • Corporate group definition
          • Reduction in duty for corporate reconstructions
          • Reduction in duty for corporate consolidations
          • Applications for corporate reconstructions and consolidations
          • Lodgement for corporate reconstructions and consolidations
          • Definitions under section 273A of the Duties Act 1997
        • Property professionals guide: First Home Buyers Assistance Scheme
          • First Home Buyers Assistance Scheme overview
          • Eligibility for the First Home Buyers Assistance Scheme
          • Application and lodgement requirements for FHBAS
          • First home buyers and off the plan properties
          • Equity partners and the First Home Buyers Assistance Scheme
          • Foreign persons and the First Home Buyers Assistance Scheme
        • Property professionals guide: Landholder duty
          • Landholder duty overview
          • Linked entities
          • Liability to pay landholder duty
          • How landholder duty is calculated
          • Acquisition statements for landholder duty
        • Property professionals guide: eConveyancing
          • eConveyancing overview
          • What is duties verification
          • Duties verification errors
          • Rectification of errors
          • Duties verification waiver
        • Property professionals guide: Surcharge purchaser duty
          • Surcharge purchaser duty overview
          • Surcharge purchaser duty for individuals
          • Surcharge purchaser duty for partnerships
          • Surcharge purchaser duty for corporations
          • Surcharge purchaser duty for discretionary trusts
          • Surcharge purchaser duty and other trust types
          • Exemption and concessions from surcharge purchaser duty
          • Surcharge purchaser duty videos
      • Legislative amendment guides
        • Land Tax (Build-to-rent Concessions) Amendment Act 2025 guide
          • Land Tax (Build-to-rent Concessions) Amendment Act 2025 Overview
          • Changes to the Land Tax Management Act 1956
          • Changes to the Duties Act 1997
        • Revenue Legislation Further Amendment Act 2024 guide
          • Overview of Legislation Further Amendment Act 2024
          • Amendments to the exemption under Section 68 of the Duties Act
          • Exemption for declarations of bare trust for certain transactions
          • Amendment to qualified investors of wholesale unit trusts
          • Corporate Collective Investment Vehicle
          • Additional penalties for tax avoidance schemes
          • Other amendments to the Revenue Legislation Further Act 2024
        • Revenue Legislation Amendment Act 2024 guide
          • Overview of the Revenue Legislation Amendment Act 2024
          • Transfers in conformity and surcharge purchaser duty
          • Transfers not in conformity and surcharge purchaser duty
          • Options and surcharge purchaser duty
          • Amendment to the surcharge land tax rate
        • Revenue, Fines and Other Legislation Amendment Act 2023 guide
          • Revenue, Fines and Other Legislation Amendment Act 2023 Overview
          • Change to vesting of land after division of a corporation
          • Amendment to clarify when liability for duty arises
          • Amendment to aggregation of dutiable transactions
          • Amendment clarifying alteration in purchase price and duty rate
          • Amendment to transfers involving managed investment schemes
          • Amendment to property vested to an apparent purchaser
          • Changes to establishment of a trust, section 58 of the Duties Act
          • Amendment to the concession for persons changing super funds
          • Transfers to registered native title body corporates
          • Removal of section 305 of the Duties Act 1997
          • Changes to the Taxation Administration Act 1996
        • Treasury and Revenue Legislation Amendment Act 2023
          • Overview of Treasury and Revenue Legislation Amendment Act 2023
          • Amendment to corporate reconstructions and consolidations
          • Changes to landholder duty under the Duties Act 1997
          • Amendment to fixed and nominal duty amounts
          • End of the Electric vehicle duty exemption and rebate
          • Amendment to remissions of interest
          • Landholder duty webinar
          • Corporate reconstructions and consolidations webinar
        • Legislation Amendment Act 2022 guide
          • Legislation Amendment Act 2022 Overview
          • Change in beneficial ownership of dutiable property
          • Duties Regulation 2022 - Change in beneficial ownership
          • Change of beneficial ownership - Grant of an option
          • Amendment to acknowledgement (declaration) of trust
          • Amendment to deferral of duty for off the plan purchases
          • Changes to breakup of marriages and other relationships
          • Amendment to section 274 of the Duties Act 1997
          • Surcharge purchaser duty and Australian-based developers
          • Tax avoidance schemes removed from the Duties Act 1997
          • Other changes to the Taxation Administration Act 1996
          • Amendment to surcharge land tax for foreign persons
          • Amendment to the First Home Owner Grant (FHOG)
          • Other legislative changes
      • Electronic Duties Returns guides
      • Revenue Rulings
      • Commissioner's Practice Notes
      • Case summaries
    • Respond to an investigation on the Duties Compliance Portal
    • Land tax clearance certificates
    • Land tax fact sheet
    • Land tax legislation and rulings
    • Update land tax details
    • Request a login for Land Tax Online
    • Pay land tax
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