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How to pay transfer duty

Learn about the payment methods you can use when you need to pay transfer duty, surcharge purchaser duty and landholder duty directly to Revenue NSW.

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Fraud alert

Revenue NSW is aware of scams involving duty payments. Please remain vigilant and always verify payment details through the Revenue NSW website or with your solicitor or conveyancer.

Read more about the scams.

Duty is usually paid on your behalf by the solicitor or conveyancer who is managing your property settlement.

You should follow their advice to ensure payment is made by the required date.

You will need to pay Revenue NSW directly using one of the methods below if:

  • you are not using a legal representative for your transaction
  • you want to pay the duty yourself, or
  • the settlement will not occur before the due date for payment.

Due date for payment

You must pay duty by the earliest of:

  • the settlement date if your transaction involves a property transfer, or
  • within 3 months of:
    • signing the contract for sale
    • the date you agree to transfer where there is no contract (the date on the transfer form), or
    • the date of the deed.

Revenue NSW will charge daily interest on overdue duty until it is paid in full.

Read more about interest and penalty tax.

Duties Notice of Assessment

A Duties Notice of Assessment (Notice of Assessment) is a document from Revenue NSW that shows how much duty you owe on a transaction.

Your Notice of Assessment will also show the payment due date, which is usually 3 months from the date of the agreement.

Payment methods

There are 2 payment methods for transfer duty, surcharge purchaser duty and landholder duty.

Contact your bank or financial institution if you need information on how to use BPAY or electronic funds transfers (EFT).

Please note, we do not accept payments in person at Revenue NSW offices or Service NSW centres.

After you have paid, we will send a final Notice of Assessment showing a nil balance owing. This is your proof the document has been assessed, and the duty has been paid.

BPAY

Contact or log in to your bank, credit union or building society to make your payment from your cheque or savings account.

You will need the:

  • biller code — 3384, and
  • the unique BPAY reference number for the assessment.

This information can be found on the bottom of your Notice of Assessment.

Electronic funds transfer

BSB: 032 001

Account number: 205 573

Account name: OSR EPS Tax Remitting Account

SWIFT Code: WPACAU2S

Lodgement reference for the assessment: Use the electronic payment code on your Notice of Assessment.

Overseas electronic funds transfer

Bank name: Westpac

Address: Level 3, 275 Kent Street, Sydney NSW 2000, Australia

SWIFT Code: WPACAU2S

Account holder address: 132 Marsden Street, Parramatta NSW 2150

BSB: 032 001

Account number: 205 573

Account name: OSR EPS Tax Remitting Account

Lodgement reference for the assessment: Use the electronic payment code on your Notice of Assessment.

Advance payment

An advance payment may be used when:

  • you have not received your Notice of Assessment, and
  • the assessment may not be finalised by the due date.

Your solicitor or conveyancer will:

  • assess whether your transaction meets the criteria for an advance payment, and
  • arrange the payments on your behalf.

Advance payments are commonly made for:

  • landholder duty
  • corporate reconstruction cases, and
  • other complex assessments.

Related information

Contact us

Call the duties team on 1300 139 814 or +61 2 7808 6916 if you are overseas. Staff are available Monday to Friday, 8.30am to 5.00pm AEST (excluding public holidays).

You can also email duties@revenue.nsw.gov.au. You will receive a response within 10 business days.