Transfer duty

Transfer duty is imposed on certain transactions over property including transfers of real estate and certain business assets.
Last updated: 17 January 2022

The time when liability for duty arises varies depending on the type of dutiable transaction. In most cases this is the date the document evidencing the transaction is signed. For example, liability for duty on an agreement to transfer dutiable property, such as a contract for sale, will be when the agreement is first made (that is, when the contract is executed by both parties).

The person liable to duty is generally the purchaser, transferee or acquirer.

A duty liability may exist within the Indian Ocean Territories as if they were Western Australia. See details of the arrangement between Western Australia and the Commonwealth. See the duties overview for the Indian Ocean Territories.

Dutiable property

Dutiable property is

New dutiable property

Special dutiable property

  • a life or remainder interest in land
  • a lease, if consideration is paid, or agreed to be paid, for the surrender of the lease
  • an easement or right of way
  • part or all of a mining tenement if the surrender is made in contemplation of, or as part of an agreement that, it will be granted to or acquired by another person
  • a right under an application under the Mining Act 1978 for a mining tenement if consideration is paid for the transaction

Dutiable transactions

A dutiable transaction is

Some transactions may be exempt from duty or eligible for nominal duty.

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