Duties Forms and Publications

These forms are to be used for documents signed on or after 1 July 2008. For documents signed prior to this date please refer to Stamp Duty.

To view our publications, you will need Adobe Acrobat Reader version 5.0 or higher. Download the latest version. The Word versions of these forms have data-entry fields.

Fact Sheets

Business Acquisitions for transactions: on or after 1 March 2011 | between 1 July 2008 and 28 February 2011 (updated 16 May 2013)
Business Licences for transactions: on or after 1 March 2011 | between 1 July 2008 and 28 February 2011 (updated 16 May 2013)
Cancelled Transactions for transactions: on or after 1 March 2011 (updated 04 September 2012) | between 1 July 2008 and 28 February 2011 (updated 01 March 2011)
Conditional Agreements for transactions: on or after 1 March 2011 | between 1 July 2008 and 28 February 2011 (updated 01 March 2011)
Contingent Consideration (updated 01 July 2008)
Duty Exemption - Entity Restructuring (updated 01 July 2008)
Exempt Family Farm Transactions - Transfer Duty (updated 01 July 2008)
Exempt Family Farm Transactions - Landholder Duty (updated 01 July 2008)
First Home Owner Rate of Duty (updated 01 July 2008)
Indian Ocean Territories - Duties Overview for transactions: on or after 1 March 2011 | between 1 July 2008 and 28 February 2011 (updated 01 March 2011)
Landholder Duty (updated 01 July 2008)
Lodgment and Payment Requirements for transactions: on or after 1 March 2011 | between 1 July 2008 and 28 February 2011 (updated 01 March 2011)
Marriage and De Facto Transfers (updated 01 July 2008)
Partnership Acquisitions (updated 01 July 2008)
Substituted Transferees (Transfer to Substituted Purchaser) (updated 09 October 2012)
Superannuation Transactions (updated 8 October 2012)
Transfer Duty Overview for transactions on or after 1 March 2011 | between 1 July 2008 and 28 February 2011 (updated 01 March 2011)
Transfer of Residential Property (updated 11 October 2012)

Forms
Title	PDF	Word	Date
Acquisition of an Interest in a Listed Corporation or Listed Unit Trust Scheme - Acquisition Statement – Application for Determination			01 July 2008
Acquisition of an Interest in an Unlisted Corporation or Unlisted Unit Trust Scheme - Acquisition Statement - Application for Determination			01 July 2008
Application to lodge Periodical Acquisition Statement for Interests in Corporations or Unit Trust Schemes			01 July 2008
Certain Residential or Business Property Transactions			02 October 2012
Contingent Consideration			02 October 2012
Exemption for Cancelled Transactions			02 October 2012
Exemption for Transfer between Spouses (Including De Facto Partners)			02 October 2012
Family Farm Transaction - Landholder Duty - Application for exemption			01 July 2008
Family Farm Transactions - Transfer Duty - Application for exemption			01 July 2008
First Home Owner Rate of Duty for a Gifted Home			01 July 2008
First Home Owner Rate of Duty for Purchased Property or Gifted Vacant Land - Application for Assessment or Reassessment			01 July 2008
First Home Owner Rate of Duty Indian Ocean Territories			01 July 2008
Further FHOG Concessional Transaction (Shared Equity Homes)			02 October 2012
Notification of Further Dutiable Transaction after Off-The-Plan or Subdivision Conditional Agreement			02 October 2012
Reduction of Duty Where Matter Not Carried Into Effect (for instruments dated on or before 30 June 2008)			02 October 2012
Relevant Consolidation And Reconstruction Transactions - Notice of Notifiable Event			01 July 2008
Relevant Consolidation Transaction – Exemption Application - Pre-Transaction Decision Request			01 July 2008
Relevant Reconstruction Transaction – Exemption Application - Pre-Transaction Decision Request			01 Mar 2012
Residential Rate for transactions on or after 1 March 2011			02 October 2012
Residential Rate between 1 July 2008 and 28 February 2011			02 October 2012
Revocation of Exemption For Relevant Transaction - Pre-Transaction Decision Request			01 July 2008
Substituted Transferees			02 October 2012
Superannuation Fund Transactions			02 October 2012
Tax Avoidance Scheme – Pre-Determination Of Section 270 Decision			01 July 2008
Termination on Relevant Grounds			02 October 2012
Transfer Duty Statement			02 October 2012
Transfer Duty Statement - Acquisition of an Authorisation or Entitlement			01 July 2008
Transfer Duty Statement - Family Farm Transaction			01 July 2008
Transfer to Corporation or Managed Investment Scheme			02 October 2012
Transfer Duty Application for Extension of Time for Payment			08 February 2013
Valuation - Town, City and Suburban Property			02 October 2012
Valuation - Country Land			01 July 2008
Valuation - Easements			21 October 2008
Valuation - Mining Tenements			01 July 2008
Valuation - Fair Annual Rental - City, Town & Suburban Property			01 July 2008
Valuation - Fair Annual Rental - Country Land			01 July 2008
Valuation - Pastoral Land			15 April 2010

Vehicle Licence Duty Forms

Dealer's Certificate - Exemption on Transfer of Licence Last updated 01/07/2008
Transfer of a Motor Vehicle Licence - Transactions for which nominal duty is chargeable Last updated 01/07/2008
Concession in respect of Specialised Equipment on Specialised Vehicles 01/07/2008
Loan Vehicle Dealer's Declaration - Charitable organisation/School driver training/Philanthropic/other prescribed purposes Last updated 01/07/2008
Change of Use - Exempt to Non-Exempt purposes 01/07/2008
Application for a Reassessment and Refund of Duty on the Acquisition of a Caravan 23/08/2010
Application for an exemption from duty for the transfer of a vehicle licence between spouses (including de facto partners). 01/07/2011
Application for a reassessment and refund of duty paid on the transfer of a vehicle licence between spouses (including de facto partners). 01/07/2011

Circulars

The commencement date for the Duties Act 2008 is 1 July 2008. The following Circulars are effective from that date only.

Circular 1 Duties Act 2008 and Duties Legislation Amendment Act 2008
Circular 2 Duties Act 2008 - Certain Exemptions for Connected Entities
Circular 3 Taxation Administration Act 2003, Revenue Laws Amendment Bill 2008, Revenue Laws Amendment Bill (No. 2) 2008
Circular 4 Taxation Administration Act 2003, Revenue Laws Amendment Act 2008, Revenue Laws Amendment Act (No 2) 2008
Circular 5 Revenue Laws Amendment Act 2010
Circular 6 Revenue Laws Amendment and Repeal Act 2010
Circular 7 Duties Act 2008 and Revenue Laws Amendment and Repeal Act 2010
Circular 8 Amnesty on Late Lodgment Penalty Tax – Conditional Agreements
Circular 9 – Duties Act 2008 and the Duties Amendment Act (No.2) 2011
Circular 10 – Duties Act 2008, Stamp Act 1921 and Revenue Laws Amendment Bill 2011.
Circular VLD 1 Vehicle Licence Duty – Threshold Change, Revenue Laws Amendment Bill 2008
Circular VLD 2 Vehicle Licence Duty, Revenue Laws Amendment Act 2008, Threshold Change
Circular VLD 3 Summary of Vehicle Licence Duty Under Duties Act 2008
Circular VLD 4 Definition of Dutiable Value
Circular VLD 5 Vehicles Loaned For Charitable Purposes – Change Of Use
Circular VLD 6 Retail Selling Price
Circular VLD 7 Motor Vehicle Dealers Record Keeping Requirements
Circular VLD 8 Vehicle Licence Duty Storm Damaged New Vehicles - 22 March 2010
Circular VLD 9 Exemption for Transfer of Licence Between Spouses and De Facto Partners.

Commissioner's Practice

The following Commissioner's Practices are for transactions which take place on or after 1 July 2008

DA 1.0 Duties - Dutiable Value of a Partnership Acquisition 01/07/2008
DA 2.1 Duties - Related Persons and Public Floats or Public Offerings 19/08/2011
DA 3.0 Duties - Transfers of Dutiable Property to and from a Trustee 01/07/2008
DA 4.0 Duties - Transaction Splitting - Substantially One Arrangement 01/07/2008
DA 5.0 Duties - Option Agreements 01/07/2008
DA 6.0 Duties - Determination of Fixtures and Chattels in Western Australia 01/07/2008
DA 7.0 Duties - Dutiable Transactions Relating to Sand, Standing Timber and Growing Crops 01/07/2008
DA 8.0 Duties - Valuation of Vendor Shares Issued as Consideration for a Dutiable Transaction 01/07/2008
DA 10.0 Duties - Conditional Agreements - Timber Pest Pre-Purchase Reports (White Ant Certificates) 01/07/2008
DA 11.0 Duties - Dutiable Transactions Involving a Unit Entitlement under the Fish Resources Management Act 1994 - Claim of No Passing of a Beneficial Interest 01/07/2008
DA 12.0 Duties - Apportionment of General Insurance Premiums between Jurisdictions 01/07/2008
DA 13.0 Duties - Apportionment of General Insurance Premiums for Offshore Risk Insurance 01/07/2008
DA 14.0 Duties - Information Requirements 01/07/2008
DA 21.0 Duties - Revocation of Duty Exemptions Granted For Transactions Between Connected Entities 01/05/2009
DA 22.0 Duties - Easements 22/05/2009
DA 23.0 Duties - Landholder Duty - Related Persons 19 August 2011
DA 24.0 Duties - Landholder Duty - Related Persons Commissioner's Discretion 19 August 2011
DA 28.1 Duties - Reduction in consideration 01/06/2012
DA 29.0 Duties - Nominal duty for certain dutiable transactions relating to deceased estates

Rulings

These Rulings apply to transactions entered into on or after 1 July 2008

DA 1.3 Assessment services and procedures
DA 2.0 Advice on proposed transactions
DA 3.0 Lodgment of instruments that effect or evidence a dutiable transaction that are required to be lodged in other jurisdictions
DA 4.0 Treatment of amounts of goods and services tax ("GST")
DA 5.0 Explanation of 'Minor incidental purpose' and the non-payment of vehicle licence duty on the grant or transfer of a motor vehicle licence to a motor vehicle dealer
DA 6.0 Dutiable value - special promotions on new vehicles
DA 7.1 Transfer under agency relationship where the transferee on the transfer differs from the purchaser named in the agreement to transfer
DA 8.0 Deposit Accounts
DA 9.0 Landholder Duty - Interests held by trustees
DA 13.0 Commissioner's interpretation of the definition of a caravan

Information Requirements

Information Requirements outlines the type of supporting documentation that may be required to be lodged to assist in the assessment of duty on your transaction.

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