Dutiable transactions

The types of transactions below determine the way duty is assessed:

Buying shares or units Details how duty is assessed when you acquire shares or units.		Easements and covenants Definitions of easements, covenants and restrictive covenants.
Gifts and inheritances Details of the assessment of duty on property acquired as a gift or an inheritance.		Landholder provisions Details of landholder provisions from 6 December 2016 replacing the former land rich provisions.
Land (real estate) Definition of real estate and how to value real estate for duty purposes.		Land-rich corporations Details of duty imposed on acquisitions in land-rich corporations prior to 6 December 2016.
Sales of business Details of how duty is applied to the purchase of business assets.		Trusts Types of trusts and how duty is applied.

Refer to the Assessing Duty - Frequently Asked Questions for documents that must be lodged for the most common transaction types.

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