Dutiable transactions

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

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

Details of the assessment of duty on property acquired as a gift or an i​nheritance.​
​​​​Details of how duty is applied to the purchase of business assets​.​​​

Types of trusts and how duty is applied.
Definitions of easements, covenants and restrictive covenants.

Details how duty is assessed when you acquire shares or units.​
​Details of landholder provisions from 6 December 2016 replacing the former land rich provisions.
​​​​​​​Details of duty imposed on acquisitions in land-rich corporations prior to 6 December 2016.


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


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