Stamp duty is a tax on written documents (‘instruments’) and on certain transactions. It is imposed by state and territory governments. It can vary depending on the state or territory, and may be called stamp duty, transfer duty or general duty.
What transactions are taxed?
Taxable transactions include:
- motor vehicle registration and transfers
- insurance policies
- leases and mortgages
- hire purchase agreements
- transfers of property (such as businesses, real estate or certain shares).
The rate of stamp duty varies according to the type and value of the transaction involved.
Are there any stamp duty concessions or exemptions?
Depending on the nature of the transaction, certain concessions and exemptions may be available.
See the Stamp duty page on the Australian Taxation Office (ATO) website for a list of the concessions and exemptions and how these differ across state and territories.
What to do…
Find out more information about duties that apply to your business:
- ACT Revenue – Duties
- NSW Office of State Revenue – Taxes and duties
- NT Territory Revenue – Stamp Duty
- QLD Office of State Revenue – Duties
- RevenueSA – Stamp Duty
- TAS State Revenue Office – Motor vehicle, Insurance and Property transfer duties.
- VIC State Revenue Office – Land transfer duty
- WA Office of State Revenue – Duties
