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.
Apply for an exemption on an agreement or transfer of residential property between spouses or de facto partners.
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.
Apply for an exemption if a transaction has been cancelled or terminated on relevant grounds.
See information about cancelled transactions and how duty is assessed or reassessed on cancelled transactions.
Apply for an exemption on the transfer of farming land in WA to a family member.
Apply for an exemption on certain landholder acquisitions involving transfers of shares in a family farming corporation.
Apply for an exemption on a transaction entered into for charitable or similar public purposes.
Other exemptions
Show more| Transaction type | When a transaction is exempt |
|---|---|
If the exempt body is the liable party (Duties Act s 93) | An exempt body is
|
Special disability trust transactions (Duties Act s 111) | 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 (Duties Act s 108) | Duty is not chargeable on
|
Transfer to a foreign country’s representative (Duties Act s 109) | 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 (Duties Act s 110) | 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 (Duties Act s 112) | Certain transactions made under the Land Administration Act 1997, Public Works Act 1902, Strata Titles Act 1985 and Retirement Villages Act 1992 may be exempt from duty. |
Transactions involving incorporated associations (Duties Act s 113A) | 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. |
(Duties Act Chapter 6) | Duty is not chargeable on certain transactions between related corporations and unit trusts within the same ownership structure. |
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