Transfer duty applies to dutiable transactions over dutiable property in Western Australia. The more common dutiable transactions are:
- Transfers and agreements to transfer (includes a sale or a gift)
- Declarations of trust
- Partnership acquisitions
Dutiable property is land in Western Australia, certain rights over dutiable property, Western Australian business assets and chattels in Western Australia.
The person liable for duty (usually the purchaser or acquirer) must lodge the transaction with the Office of State Revenue within two months. This will generally involve lodging the instrument that effects the transaction.
If there is no hard copy instrument (e.g. the agreement is verbal), a transfer duty statement must be lodged instead.
More information on the acquisition of:
More detailed information on transfer duty can be found in our Duties Fact Sheets.
How to lodge:
Calculation of duty: