How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
Buying off-the-plan is when you enter into a contract or transfer to buy residential property, where the home is to be erected or developed before the contract or transfer is completed.
A contract for the sale of vacant land is not eligible for off-the-plan benefits.
If you buy a home off-the-plan, which you intend to use as your main residence, you can defer your transfer duty for up to 12 months after you sign the agreement, or until the property is completed or handed over, whichever comes first.
Make your request by completing the mandatory purchaser/transferee declaration PDF, 176.04 KB (for an individual PDF, 303.55 KB or for a trust or company PDF, 297.56 KB). Note: New interactive forms with declaration tick boxes in place of statutory declaration.
From July 2016, all purchasers and transferees must be non-foreign, meaning you're:
From July 2017, investors aren't eligible.
At least one purchaser or transferee must occupy the property as their main residence.
The person occupying the property must live in the property for six months continuously, starting within 12 months from becoming the owner.
By completing the purchaser/transferee declaration, you're confirming you'll meet the requirements as outlined in the explanatory notes to the declaration PDF, 176.04 KB.
If you don't meet the above residence requirement, you must pay duty. You must also pay interest after three months from the date of the contract, and penalty tax may apply.
For more information about buying off-the-plan and how to apply, contact us.