Apply for a transfer duty exemption

Certain transactions are exempt from transfer duty.

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.

Spousal transactions

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Apply for an exemption on an agreement or transfer of residential property between spouses or de facto partners if

  • the parties are married to each other or are de facto partners of two years and
  • the property is used solely or dominantly for residential purposes and is the ordinary place of residence of the spouses or de facto partners at the time of transfer and
  • the transferor is the sole owner of the property and
  • the result of the transfer is the spouses or de facto partners will be the only owners of the property and registered as joint tenants or tenants in common in equal shares.

Eligible agents should self assess the exemption through Online Duties.

A transaction can be assessed for nominal duty if the property is transferred to one of the parties after a break-down of the relationship.

Charitable transactions

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Transactions entered into for charitable or similar public purposes may be exempt from duty.

Family farm transactions

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Apply for an exemption on the transfer of farming land in WA to a family member. The transaction is exempt from transfer duty if

  • the transferor was using the land in the business of primary production immediately before the transfer and
  • the transferee intends to continue using the land in the business of primary production.

Provide a transfer duty statement if you have a subsequent liability following an exempt family farm transaction.

Apply for an exemption on certain landholder acquisitions involving transfers of shares in a family farming corporation.

Cancelled transactions

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Transfer duty is not chargeable on certain dutiable transactions that are cancelled. There are separate applications that might apply to cancelled transactions. Cancel the transaction through Online Duties if the transaction has been self-assessed.

Section 88A

Apply for a termination on relevant grounds if the transaction is not carried into effect because of a condition that has not been met and it's terminated after it is required to be, or has been, lodged and before duty is paid or is due to be paid.

If the transaction hasn't been lodged, you don't need to apply for duty to be cancelled on a general conditional agreement that is terminated on relevant grounds within two months of the execution date of the transaction.

Section 107

Apply for an exemption on a cancelled transaction if the transaction has not been, and will not be, carried into effect.

Other transactions

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Transactions where an exempt body is the liable party

An exempt body is

  • the State of Western Australia
  • a public authority declared an exempt body by the Minister
  • a local government except when it acts in its capacity as trustee of a superannuation fund.

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.

Bankruptcy transactions

Duty is not chargeable on

  • a vesting of property in a bankruptcy trustee or
  • a transfer of property to a former bankrupt from their estate if there is no consideration.

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.

Page reviewed 20 January 2020