Guidelines for Property Buyers
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| Guideline on abolition of mortgage duty | Duty on mortgages was abolished from 1 July 2007. This guideline outlines the consequent stamping rules and requirements for mortgages post abolition. (Current) |
| Guide to Taxpayers Estimate of Liability of Land Tax at Settlement Date | Assistance for purchasers and vendors in determining their land tax liability at settlement date. Includes example scenarios. (Current) |
| Taxation Administration Act 1997 - Public Guideline | Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current) |
| Strata Title Developments and House and Land Packages | Details of how duty will be charged in relation to the purchase of house and land packages (“HAL”) and lots in a strata title development (“STL”). (Current) |
| Taxation Legislation Amendments Guideline 2007 | Summary of changes to state tax legislations resulting from the Taxation Legislation (Miscellaneous Amendments) Act 2006 and the Valuation of Land Amendment Act 2006. (Current) |
| Land Tax Public Guideline | Guidance on who pays land tax, how it is calculated, how it can be paid and what exemptions and rebates are available. (Current) |
| Land Tax Estimate of Liability at Settlement Date Increase to Fee | Notice of an increase in the fee payable (to $13.30) on a request for an land tax “Estimate of Liability at Settlement Date” (EOLSD). The change is effective from 1 July 2009. (Current) |
| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Notice of Sale Form Changes External Guideline | Advice that a checkbox was added to the Notice of Sale form, in 2008, to notify the SRO that the property will be used as the purchaser's principal place of residence, and therefore is subject to a zero rate of land tax. (Current) |
| Transfer of Dutiable Property Concessions and Exemption Guide | A guide to the concession and exemptions contained in Chapter 2 of the Duties Act 2001 and the evidentiary requirements for each. (Current) |
| First Home Owner Grant Public Guideline | Information on the first home owner grant (Current) |
| Quick reference guide - Assistance for Tasmanian first home buyers (The First Home Owner Grant, the First Home Owner Boost and the Duty
Concession) | A quick guide to assistance available for Tasmanian first home buyers |
| First Home Buyer Duty Concession - Vacant Land | Effective from 20 May 2004 the Tasmanian Government introduced a First Home Buyer’s Duty Concession for the purchase of established dwellings and vacant land where that land was purchased for the purpose of building a first home. This guideline deals with the concession as it relates to the purchase of vacant land. |
| Factsheet - First Home Owner Boost (FHOB) | Information on the FHOB announced in October 2008 and extended to December 2009 |
| Explanatory guide - Amendments affecting agreements for sale | Information regarding the abolition of duty on agreements for sale, announced in the 2009-10 Tasmanian State Budget Agreements for sale have been removed from the list of dutiable transactions in section 6(1)(b) of the Duties Act 2001. (Current) |
| Taxation Legislation Guideline | Summary of the changes made by the Taxation Legislation (Miscellaneous Amendments and Repeal) Act 2002. (Current) |
| Taxation and Related Legislation Amendments 2008 | Summary of the changes made by the Taxation and Related Legislation (Miscellaneous Amendments) Act 2008 to the : Duties Act 2001, Taxation Administration Act 1997; Land Tax Act 2000; and the First Home Owner Grant Act 2000. Changes to the land tax legislation were effective from 1July 2008, all other changes were effective from 2 May 2008. (Current) |
