Stamp Duty Document Guide Updates

8/9/2011	The following guide notes have been amended: Exemptions Conveyance of Land 71CA Conveyance of Other 71CA Family Law Agreements pusuant to Section 71CA The following is a new guide note: Exemptions Certified Domestic Partnership Agreement pursuant to Section 71CBA
2/5/2011	The following guide notes have been amended: Conveyance of Land - For Consideration - Conveyance of Land Creation of Life Interest Surrender of a Remainder Interest Surrender of Life Interest Conveyance of Land - For No Consideration - Conveyance of Land Creation of Life Interest Surrender of a Remainder Interest Surrender of Life Interest
22/10/2010	First Home Concession guide note was removed.
28/9/2009	The following guide notes were removed. Mortgages are exempt from duty from 1 July 2009. Any mortgage documents dated prior to 1 July 2009 must be submitted to RevenueSA for stamping. Concessions/Rebates - Exservice Persons - Mortgage Mortgage - Collateral Mortgage - Consumer Mortgage Mortgage - Drought Relief - Mortgage increase - Drought Mortgage - Drought Relief - Prime Mortgage - Drought Mortgage - Drought Relief - Refinancing - Drought Mortgage - Encumbrance Mortgage - Increase - Mortgage Mortgage - SA Land - (Proportional) Mortgage - Multi Jurisdictional proportional stamping Mortgage - Multi Jurisdictional proportional stamping increase Mortgage - Prime Mortgage - Land Mortgage - Prime Mortgage - Other Mortgage - Prime Mortgage - SA Land (Proportional) Mortgage - Refinancing Mortgage Mortgage - Substitute Security
29/6/2009	The following guidenotes have been removed: Exemptions/Caveat Exemptions/Mortgage/Security < or = $400 Exemptions/Mortgage/To exempt authority Exemptions/Mortgage/Under judgements act Mortgages/New Prime Mortgages/Security Outside SA Sec 81B (4)
26/6/2009	The term "Marketable Securities" has been changed to "Financial Products" in headings and guide note text.
18/6/2009	Guide note for Exemptions - Mortgages/Discharge of Mortgage or Encumbrance has been amended.
11/6/2009	The following RevNet lease document types are no longer required and have been expired: Exemptions - Lease - Post 1/1/02 Ann Rent < or = $50,000 Exemptions - Lease - To Exempt Authority Exemptions - Lease - To Natural Person Principal Place of Residence Lease - Entered into pre 1/7/04 - Extension for 1 day Lease - Entered into pre 1/7/04 - Made subs post 1/1/02 Ann rent < or = $50,000 Lease - Entered into pre 1/7/04 - Made subs post 1/1/02 Ann Rent > or = $50,000 Lease - Entered into pre 1/7/04 - Made subs pre 1/1/02 Lease - Entered into pre 1/7/04 - Post 1/1/02 Ann rent > $50,000 Lease - Entered into pre 1/7/04 - Pre 1/1/02
5/1/2009	A new stamp duty document type has been created for the transfer of land where the Inner City Rebate applies. The new stamp duty document type is: Concession/Rebate - Inner City Rebate - Conveyance of Land (ICR)
5/6/2008	Amended Concessions - First Home Concession following State Budget anouncement of new First Home Bonus Grant.
25/2/2008	The Stamp Duty Document Guide Note “Section 67 of the SD Act” has been amended to reflect recent advice provided to this Office regarding the interpretation of section 67(4) of the SD Act. If you are involved with a section 67(4) transaction please read the amended guide note, particularly Examples 1, 3, 4, 5 and 11. Section 67 of the Stamp Duties Act 1923 - Explanation
21/2/2008	A new document type has been released on RevNet to allow for the stamping of a transfer of property by separate document and which is part of a sale of business and the duty is stamped on the sale of business document. The transfer document will be Adjudged stamped. Examples of these transfers include Business name, Domain name and trademark: Pursuant to Conveyance of Business
24/12/2007	As part of the RevenueSA commitment to the to the State Government’s Red Tape Reduction Program, a mortgage which secures an advance for home acquisition or improvement purposes and is therefore exempt from stamp duty, will not be required to be stamped by this office or via RevNet. Alternatively, the mortgage can be stamped with a manual rubber stamp. As RevNet is not part of this stamping process considerable processing time can be saved by this means. The following Stamp Duty Guide Notes have been updated: Mortgages / Increase / Mortgage Mortgages / Prime Mortgage / Land
6/9/2007	Three new stamp duty document types have been released on RevNet to allow for the determination and payment of stamp duty by way of ex gratia relief for farmers as part of the Government's drought assistance package: Mortgage - Prime Mortgage - Drought - Land - DMP Mortgage - Refinancing - Drought - Mortgage Drought - DMF Mortgage - Increase - Mortgage Drought - DMI
1/6/2007	Amendments to Section 71CB and 71CBA of the Stamp Duties Act 1923 apply from 1 June 2007. The following Stamp Duty Documents Guide Notes have been amended: Exemptions - Conveyance of Land - Pursuant to 71CB-EX Exemptions - Transfer of Motor Vehicle- Pursuant to 71CB-EX Exemptions - Conveyance of Land - Pursuant to 71CBA-EX Exemptions - Conveyance of Other - Pursuant to 71CBA-EX Exemptions - Family Law Instruments - Pursuant to 71CA/CBA-EX
10/1/2007	The following guide notes have been amended: Exemptions - Conveyance of Land - Pursuant to 71CA Exemptions - Conveyance of Other - Pursuant to 71CA Exemptions - Conveyance of Land - Pursuant to 71CBA Exemptions - Conveyance of Other - Pursuant to 71CBA
3/10/2006	The following guide notes have been amended: Exemptions - Family Farm - Pursuant to Section 71CC Exemptions - Family Farm - Stock/Implements/Chattels (Sec 71CC)
30/6/2006	The Statutes Amendment (Budget 2005) Bill 2005 amends the Stamp Duties Act 1923 to abolish "minor" stamp duties, ie, all fixed $4 and $10 charges for documents stamped from 1 July 2006. Pursuant to this amendment 23 RevNet document types will be exempt from duty from 1 July 2006. These amended guide notes are: Conveyance of Land - By way of partition Conveyance of Land - Change in Tenancy, no change in ownership share Conveyance of Land - In Specie distribution Conveyance of Land - Pursuant to will or intestacy Conveyance of Land - Surrender of Lease, lessee pays Conveyance of Land - Surrender of lease for no consideration Conveyance of Land - To religious or charitable organisation Conveyance of Land - Trustee to Trustee Conveyance - Other - In Specie distribution Conveyance - Other - Reconveyance of Insurance policy Conveyance - Other - Surrender of interest in a trust by a family member Conveyance - Other - Trustee to Trustee Marketable Securities - In Specie distribution Marketable Securities - Trustee to Trustee (No other document) Mortgages - Caveat Others - Appointment of new Trustee Others - Deed Others - Transfer of motor vehicle pursuant to will or intestacy Units - Further issue - Pro rata Units - In Specie distribution Units - Pursuant to will or intestacy Units - Redemption - Pro rata Units - Trustee to Trustee A further 13 RevNet guide notes have also been amended following the amendments to the above guide notes. These amended guide notes are: Adjudged - Transfer of lease - Pursuant to Conveyance of Business Adjudged - Transfer of lease - Pursuant to Conveyance of land Conveyance - Business Conveyance of land - Surrender of lease, lessor pays Conveyance - Other - Assignment of Interest in a land contract - For consideration Conveyance - Other - Assignment of interest in a land contract - For no consideration Conveyance - Other - Property (Not land/shares/units) Exemptions - RTC with no transactions Exemptions - Marketable Securities - Pursuant to will or intestacy Exemptions - Pursuant to 71CB Lease - Post 1/1/02 Ann Rent < or = $50,000 Lease - Entered into on or after 1/7/04 Marketable Securities - Trustee to Trustee with stamped Deed
8/3/2006	The following guide note has been amended: Mortgages / Refinance
1/9/2005	The following guide notes have been amended: Concessions / First Home Concession / Conveyance of Land Exemptions / Not Chargeable / RTC With No Transactions Mortgages / Refinance
1/7/2005	To cater for changes to legislation announced in the 2005-2006 State Budget, the following Guide Notes have been added: Mortgages / Prime Mortgage / Land Mortgages / Increase / Mortgage Mortgages / Refinance Mortgages / Substitute Security the following Guide Notes have been amended: Concessions / Ex-Service Person / Mortgage Mortgages / Caveat Mortgages / Collateral Mortgages / Discharge of Mortgage / Encumbrance Mortgages / Encumbrance Mortgages / Increase / SA Land (Proportional) Mortgages / Multi-jurisdictional Proportional Stamping Mortgages / Multi-jurisdictional Proportional Stamping Increase Mortgages / Prime Mortgage / Other Mortgages / Prime Mortgage / SA Land (Proportional) Mortgages / Security Outside SA (Section 81B(4)) and the following Guide Notes have been deleted: Mortgages / First Home Mortgage / Prime Mortgage - Home Mortgages / First Home Mortgage / Prime Mortgage – Split Purpose Mortgages / Prime Mortgage / Land (Home) Mortgages / Prime Mortgage / Land (Non Home) Mortgages / First Home Mortgage / Increase - Home Mortgages / First Home Mortgage / Increase – Split Purpose Mortgages / Increase / Home Mortgages / Increase / Non Home Mortgages / Refinancing Primary Producers Loan Sec 81D Mortgages / Refinancing Rural Bank Closure Sec 81E / Home Mortgages / Refinancing Rural Bank Closure Sec 81E / Non Home Mortgages / Substitute Mortgages / Substitute Increase / Home Mortgages / Substitute Increase / Non Home
24/8/2004	New legislation affects exemptions provided to spouses or former spouses (including de facto spouses) when property is transferred as a result of a relationship breakdown. To cater for this there are 3 new RevNet Stamp Duty Documents together with a Stamp Duty Document Guide note for each document type: Exemptions / Conveyance of Land / Pursuant to 71CBA Exemptions / Conveyance of Other / Pursuant to 71CBA Exemptions / Family Law Instruments / Pursuant to 71CA/71CBA The following Stamp Duty Document Guide notes have been amended: Exemptions / Conveyance of Land / Pursuant to 71CA Exemptions / Conveyance of Other / Pursuant to 71CA Exemptions / Conveyance of Land / Pursuant to 71CB
24/8/2004	Amendments have been made to include advice on the stamping of group or package instruments in relation to these guide notes: Mortgage / Multi-jurisdictional Proportional Stamping Mortgage / Multi-jurisdictional Proportional Stamping Increase A minor amendment has also been made to the following guide note: Mortgage / Encumbrance
1/7/2004	To cater for taxation changes announced in the 2004-2005 State Budget: Four new mortgage documents have been added to RevNet: Mortgages / First Home Mortgage / Increase - Home Mortgages / First Home Mortgage / Increase - Split Purpose Mortgages / First Home Mortgage / Prime Mortgage - Home Mortgages / First Home Mortgage / Prime Mortgage - Split Purpose All existing lease related documents have been re-named and one new lease document has been added to RevNet: Leases / Entered into on or after 1/7/2004 (NEW) Leases / Entered into pre 1/7/2004 / Extension for 1 Day Leases / Entered into pre 1/7/2004 / Made Subs post 1/1/02 Ann Rent < or = $50,000 Leases / Entered into pre 1/7/2004 / Made Subs post 1/1/02 Ann Rent > $50,000 Leases / Entered into pre 1/7/2004 / Made Subs pre 1/1/02 Leases / Entered into pre 1/7/2004 / Post 1/1/02 Ann Rent < or = $50,000 Leases / Entered into pre 1/7/2004 / Post 1/1/02 Ann Rent > $50,000 Leases / Entered into pre 1/7/2004 / Pre 1/1/02 Exemptions / Lease Entered into pre 1/7/2004 / To Exempt Authority Exemptions / Lease Entered into pre 1/7/2004 / To Natural Person Principal Place of Residence RevNet has been upgraded to cater for the new First Home Buyers Concession rates for contracts entered into on or after 1 July 2004: Concessions / First Home Concession / Conveyance of Land
3/5/2004	From 5 May 2004 RevNet will be enhanced to enable stamping of a Lease Made Subsequently where the original lease document was stamped exempt. In addition, the naming convention used for lease documents has also been reviewed. As a result, new documents will be created and will be available for stamping via RevNet on 5 May 2004: Lease / Post 1/1/2002 - Annual Rental < or = $50,000 Lease / Post 1/1/2002 - Annual Rental > $50,000 Lease / Prior to 1/1/2002 Lease / Lease Made Subsequently / Post 1/1/2002 - Annual Rental < or = $50,000 Lease / Lease Made Subsequently / Post 1/1/2002 - Annual Rental > $50,000 Lease / Lease Made Subsequently / Prior to 1/1/2002
31/3/2004	New Guide Notes added: Mortgage - Prime Mortgage - SA Land (Proportional) Mortgage - Increase - SA Land (Proportional)Changes made to the following Guide Notes: Mortgage - Increase - Home Mortgage - Increase - Non Home Mortgage - Multi-jurisdictional Proportional Stamping Mortgage - Multi-jurisdictional Proportional Stamping Increase Mortgage - Prime Mortgage (Land) - Home Mortgage - Prime Mortgage (Land) - Non Home Mortgage - Prime Mortgage - Other
5/11/2003	Examples were added to the following Guide Notes: Conveyance Business - For Consideration - SA Business Conveyance Land - For Consideration - Conveyance Land Conveyance Land - For Consideration - Creation of Life Interest Conveyance Land - For Consideration - Road Closure Conveyance Land - For Consideration - Surrender of Life Interest Conveyance Land - For Consideration - Surrender of Remainder Interest Conveyance Land - For Consideration - Transfer of Lease Conveyance Land - For No Consideration - Conveyance Land Conveyance Land - For No Consideration - Creation of Life Interest Conveyance Land - For No Consideration - Surrender of Life Interest Conveyance Land - For No Consideration - Surrender of Remainder Interest Conveyance Other - For Consideration - Property (not land/shares/units)
1/10/2003	The following Guide Notes were changed to reflect Budget Changes affecting Stamp Duty: Exemptions - Mortgage - To exempt Authority Other - Extension of Mortgage Concessions - Ex-service Persons - Mortgage Mortgage - Increase - Home Mortgage - Multi-jurisdictional Proportional Stamping Mortgage - Multi-jurisdictional Proportional Stamping Increase Mortgage - Substitute Mortgage - Substitute Increase - Home Mortgage - Substitute Increase - Non Home Mortgage - Prime Mortgage (Land) - Home Mortgage - Prime Mortgage (Land) - Non Home Mortgage - Prime Mortgage - Other Mortgage - Refinancing - Rural Bank Closure (Sec81E) - Home Mortgage - Refinancing - Rural Bank Closure (Sec81E) - Non Home Mortgage - Refinancing Primary Producers Loan (Sec 81D) Mortgage - Caveat Mortgage - Collateral Mortgage - Consumer Mortgage Mortgage - Security outside SA (Sec 81B(4))

This page was last reviewed 8 September, 2011