• Duties

    The Duties Act 2008 came into effect from 1 July 2008. However, if your document was signed or your transaction was entered into prior to 1 July 2008, you will require information relating to stamp duty and the Stamp Act 1921.

    Duty is raised on the following transactions in Western Australia:

    • Transactions over dutiable property, including land in Western Australia - Transfer duty
    • Certain acquisitions in a land-holding corporation or unit trust scheme - Landholder duty
    • Premiums paid on certain policies of insurance - Insurance duty
    • The issue or transfer of motor vehicle licences - Vehicle licence duty

    The video below provides a general overview of transfer duty in Western Australia.

    Information Requirements

    Duties Information Requirements

    The links have information about the supporting documentation that may have to be lodged to assist in the assessment of duty on your transaction.

    For all documents and transactions on or after 1 July 2008 please refer to Duties Information Requirements.

    For documents signed prior to this date please refer to stamp duty.

    Attention Google Chrome Users: please download the Duties Information Requirements to your computer and open the publication in Adobe to utilise the full functionality of the document.

    Information Exchange

    For the purpose of administering WA tax laws, we exchange information with other state revenue offices and the Australian Taxation Office to assist the proper identification and accurate assessment of taxation liabilities.

    This sharing of information, is carried out in accordance with section 114 of the Taxation Administration Act 2003 (WA), similar legislation in other States/Territories and under Table 4 of Section 355-65 of Schedule 1 of the Commonwealth Taxation Administration Act 1953.