Easements and covenants

​​​Easements   

An easement is a right held by one property owner (or person) to make use of the land of another for a limited purpose. Therefore, it is an interest in land and is subject to duty.

A transaction is dutiable where it amounts to any of the following situations:  

  •  a transfer of an easement; or 
  •  a grant or surrender of an easement; or  
  •  a vesting of an easement by or as a consequence of a statute or court order. 

The one exception to the above, is where an easement is created by and contained within a Schedule of Easements attached to a sealed plan.

Where an easement is transferred (other than as part of a transfer of the land itself), granted, vested or surrendered, the duty payable is generally determined based on the consideration paid.
  
Where no consideration is paid, the duty payable in most cases will be nominal. 
 
 

Covenants and restrictive covenants   

A covenant is an agreement creating either an obligation or a restriction over property.
  
 A transaction that amounts to any of the following two situations is dutiable:
  • the creation (grant or vesting) of a covenant; or  
  • the extinguishment (surrender) of a covenant.​
​Where a covenant is created or extinguished, the duty payable is generally determined based on the consideration paid.
 
Where no consideration is paid, the duty payable in most cases will be nominal.


​How to lodge​

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To submit by mail, you will need:

  • A copy of the original Transfer instrument
  • A copy of the agreement for sale (if applicable).

​To submit via Tasmanian Revenue Online, you will need:

  • A copy of the original Transfer instrument
  • A copy of the agreement for sale (if applicable).​​​

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Additional information

For additional information, refer to:

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