Unless stated, you must apply for an exemption from transfer duty.
When applying, include all information specified in the relevant duties information requirements.
All applications must be accompanied by a foreign transfer duty declaration if the transaction involves land.
Other exemptionsShow more
|Transaction type||When a transaction is exempt|
|If the exempt body is the liable party|
An exempt body is
|Special disability trust transactions||Duty is not chargeable on a transfer of property to a special disability trust if there is no consideration for the transaction. Make a written request for exemption and include the information listed in the duties information requirements.|
Duty is not chargeable on
|Transfer to a foreign country’s representative||Duty is not chargeable on a transfer of property to a representative in Australia of the Government of another country, a foreign consul, or a trade commissioner of another country, if that property is intended for official use.|
|Transactions under the Financial Sector (Business Transfer and Group Restructure) Act 1999||Duty is not chargeable on a vesting of property by statute law that is a compulsory transfer of property under Part 4 of the Financial Sector (Business Transfer and Group Restructure) Act.|
|Transactions under other Acts||Certain transactions made under the Land Administration Act 1997, Public Works Act 1902 and Strata Titles Act 1985 may be exempt from duty.|
|Transactions involving incorporated associations||Certain transactions made under the Associations Incorporation Act 2015 that result from the restructure of not-for-profit associations through amalgamation, winding-up, or transfer of incorporation may be exempt from transfer duty. Make a written request for exemption and include the information listed in the duties information requirements.|