Transfer duty exemption and the Land Act

You don’t pay transfer duty on certain dealings under the Land Act 1994. Exempt dealings include:

• grant in fee simple in trust of unallocated state land to be used for a community purpose
• grant in fee simple of land comprising ongoing leases for pastoral purposes
• transfers of certain pastoral leases.

How to claim

To claim an exemption, you need to lodge:

• your transaction documents
• a dutiable transaction statement (Form D2.2)
• an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
• a covering letter outlining the documents you have lodged, your name and return address.

Also consider…

• Read section 136 of the Duties Act 2001.
• See the Land Act transactions exemption toolkit for self assessors.
• Learn about lodging and stamping documents.