Dutiable transactions

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

​​​​Details how duty is assessed when you acquire shares or units.​

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​​Definitions of easements, covenants and restrictive covenants.

​​​​Details of the assessment of duty on property acquired as a gift or an i​nheritance.
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Details of landholder provisions from 6 December 2016 replacing the former land rich provisions.

​​​Definition of real estate and how to value real estate for duty purposes.​



Details of duty imposed on acquisitions in land-rich corporations prior to 6 December 2016.

​​​Details of how duty is applied to the purchase of business assets​.


​​​​​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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