Lodging transactions via mail

​​​​​​​​​​​​​​​​​​​You or your representative need to lodge: 

  • the Duty lodgement cover sheet​.​
  • the agreement for sale, if applicable (can be a copy).
  • the transfer instrument (must be the original instrument and must be signed and dated).
  • the Transaction information form. Use this form to collect information about land transfers and details of the transaction, if you are lodging a paper transfer with us for assessment and stamping.
Use one of the following for each party to the transaction:

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

Documents are to be lodged by:

Evidence requirements

For a list of evidence requirements, particularly relating to the evidence required when claiming a concession or exemption​, refer to the Documentary evidence requirements guideline​.  

No ​agreement for sale or transfer document

If there is no written agreement for sale or transfer instrument, the following must be provided:


Failed i​nstruments

A failed instrument is an instrument that fails in its intended operation and becomes useless.

Reassessment (failed instruments) application must be made within five years after the initial assessment (or five years after the payme​​nt of duty pursuant to a special arrangement for the lodging of returns and payment of tax under Part 6 of the Taxation Administration Act 1997).

The instrument in respect of which the application is made must be produced to the Commissioner of State Revenue (the "Commissioner") unless the Commissioner dispenses with its production.

Failed instruments will be retained by the Commissioner for three months before being destroyed.
​​

Payments

Refer to our ​​payment options​.

An assessment notice will only be issued if payment is not submitted with the documents or if duty is underpaid. Use the Property transfer duty calculator​ to estimate the duty owed.

​For transactions that commenced on or after 1 July 2009, duty is payable within three months of a transfer occurring (ie within three months of the settlement date).

For transactions that commenced on or before 30 June 2009, duty is payable within three months of the date the transaction commenced. ​


Additional information

For additional information, refer to:​


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