Buying shares or units

​​​​​​​In most cases duty is not payable on the transfer of shares or units.

There are three specific exceptions where duty may be payable:

  • if the shares or units are in a Land-rich c​orporation (before 6 December 2016); or

  • if the shares or units are in a landholder​ (from 6 December 2016 onwards); or

  • if the shares are in a company, or are units in a unit trust, that gives the owner the right to occupy land or property in Tasmania (ie. a land use entitlement). In this case you may need to complete a Land use entitlement aquisition statement​.​


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