Generally, commercial property in NSW is exempt from surcharge purchaser duty.
If you’re buying residential land used for a commercial purpose it too may be exempt.
To qualify for one of these commercial residential categories, your property must meet specific requirements.
If the property you’re buying is not included in one of these categories, you can still apply to be exempt from surcharge purchaser duty if the dwellings on your property are used for commercial purposes.
To apply, you must submit a written application to us, explaining how your property is used.
You will need to show that any no part of the property is used as a dwelling and reference the criteria outlined in section 104I(2) of the Duties Act 1997.
Send your application and supporting documentation to
GPO Box 4042
Sydney NSW 2001
We’ll then send you more information as we process your application.
As part of your application, you should also send us
You’ll also need to provide supporting documents showing the type of business you run and proving any dwellings on the property aren’t used for residential purposes. These can include a
You’ll may need some additional supporting documents specific to each business category to support your application.
If you’ve already paid Surcharge Purchaser Duty but your property qualifies for the exemption as commercial residential, you can apply for a reassessment.
To apply for a refund, follow the same process for standard applications and include the same supporting documentation, including
Contact us for more information on the surcharge exemption and how to apply.