Stamp Duty Circulars
Some Circulars issued prior to 1 July 2009 are still valid and will be progressively reviewed over time and replaced with either a Revenue Ruling or an Information Circular if appropriate. Superseded Circulars are clearly identified in the replacement Revenue Ruling or Information Circulars and equally, reference to the new Revenue Ruling or Information Circular is disclosed on the superseded Circular.
| Number | Title | Date Issued |
|---|---|---|
| Circular 312 | STAMP DUTIES (TAX REFORM) AMENDMENT ACT 2009 | 4/6/2009 |
| Circular 309 | STAMP DUTY - TOP HATTING - RELIEF FOR RESTRUCTURE OF AUSTRALIAN STAPLED REAL ESTATE INVESTMENT TRUSTS | 27/2/2009 |
| Circular 308 | STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 | 27/1/2009 |
| Circular 305 | STATE BUDGET 2008-2009 | 31/7/2008 |
| Circular 304 | STAMP DUTIES - RECOGNISED FINANCIAL MARKETS - STAMP DUTIES VARIATION REGULATIONS 2008 |
27/6/2008 |
| Circular 292 | STAMP DUTIES (TRUSTS) AMENDMENT ACT 2008 |
27/6/2008 |
| Circular 290 | GENERAL EXEMPTION 26 | 19/6/2008 |
| Circular 288 | STATE BUDGET 2008-2009 |
5/6/2008 |
| Circular 287 | STAMP DUTIES (LAND RICH ENTITIES) AMENDMENT ACT 2006 | 27/3/2008 |
| Circular 286 | REGULATION TO PRESCRIBE "SPECIAL ACTS" FOR THE PURPOSES OF SECTION 71F(6)(C) | 25/1/2008 |
| Circular 285 | EXTENSION OF MORTGAGE STAMP DUTY RELIEF FOR DROUGHT AFFECTED FARMERS | 21/12/2007 |
| Circular 282 | DOMESTIC PARTNERS | 11/7/2007 |
| Circular 277 | TRANSFER OF QUOTED FINANCIAL PRODUCTS | 31/5/2007 |
| Circular 276 | RENTAL BUSINESS PROVISIONS | 4/5/2007 |
| Circular 275 | PRIVATE UNIT TRUSTS | 20/12/2006 |
| Circular 274 | MORTGAGE STAMP DUTY RELIEF FOR DROUGHT AFFECTED FARMERS |
12/12/2006 |
| Circular 273 | STAMP DUTIES (LAND RICH ENTITIES) AMENDMENT ACT 2006 | 23/11/2006 |
| Circular 272 | STATE BUDGET 2006-2007 |
21/9/2006 |
| Circular 271 | A GUIDE TO STAMP DUTY ON MOTOR VEHICLE REGISTRATIONS |
18/7/2006 |
| Circular 270 | CONVEYANCE OF WATER LICENCES (INCLUDING THE WATER ALLOCATION OF A LICENCE) | 6/7/2006 |
| Circular 267 | STAMP DUTY ON MOTOR VEHICLES - RELIEF FOR DISABILITY SERVICES PROVIDERS | 16/6/2006 |
| Circular 265 | STAMP DUTY - SALE OF RETIREMENT VILLAGES | 7/3/2006 |
| Circular 264 | MOTOR VEHICLE STAMP DUTY EX GRATIA RELIEF FOR PARENTS OR GUARDIANS OF MINORS WITH DISABILITIES | 27/01/2006 |
| Circular 263 | STAMP DUTY RELIEF FOR PERSONS WITH DISABILITIES (Replaced by Circular 267) | 20/01/2006 |
| Circular 260 | CONVEYANCE OF WATER LICENCES (Replaced by Circular 270) | 11/8/2005 |
| Circular 255 | STATE BUDGET 2005-2006 | 26/5/2005 |
| Circular 253 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 2004 | 3/3/2005 |
| Circular 251 | STAMP DUTY RELIEF FOR LOWER EYRE PENINSULA BUSHFIRES | 3/2/2005 |
| Circular 247 | STATUTES AMENDMENT (BUDGET 2004) ACT 2004 | 1/7/2004 |
| Circular 246 | STATE BUDGET 2004-2005 | 27/5/2004 |
| Circular 244 | STAMP DUTY ON INSTRUMENTS WHICH VARY THE TERMS OF A DISCRETIONARY TRUST |
5/12/2003 |
| Circular 243 | DOCUMENTS TO BE SUBMITTED FOR OPINION ASSESSMENT ~STANDARD REQUIREMENTS~ | 2/10/2003 |
| Circular 242 | STAMP DUTIES ACT 1923 RENTAL BUSINESS PROVISIONS |
29/9/2003 |
| Circular 241 | STAMP DUTIES (RENTAL AND MORTGAGE DUTY) AMENDMENT ACT 2003 | 25/9/2003 |
| Circular 239 | CONVEYANCES OF WATER LICENCES (INCLUDING THE WATER ALLOCATION OF THE LICENCE) (Replaced by Circular 270) | 3/7/2003 |
| Circular 238 | STAMP DUTIES - RENTAL AND MORTGAGE DUTY |
29/5/2003 |
| Circular 237 | STAMP DUTY - PROCLAMATION - SECTION 90V PROCLAIMED COUNTRIES | 10/12/2002 |
| Circular 236 | STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002 | 28/11/2002 |
| Circular 235 | STAMP DUTIES (GAMING MACHINE SURCHARGE) AMENDMENT ACT 2002 | 28/11/2002 |
| Circular 234 | "OFF-THE-PLAN" SALES OF PROPERTY | 3/10/2002 |
| Circular 233 | STAMP DUTY - LEASES | 2/10/2002 |
| Circular 232 | STAMP DUTIES (RENTAL BUSINESS AND CONVEYANCE RATES) AMENDMENT ACT 2002 |
6/9/2002 |
| Circular 230 | REGULATIONS UNDER THE STAMP DUTIES ACT 1923 | 21/8/2002 |
| Circular 228 | STAMP DUTIES (RENTAL BUSINESS AND CONVEYANCE RATES) AMENDMENT BILL 2002 |
11/7/2002 |
| Circular 227 | STAMP DUTY RELIEF GUIDELINES FOR CORPORATE RECONSTRUCTIONS | 24/6/2002 |
| Circular 224 | CALCULATION OF LIFE INTERESTS | 22/1/2002 |
| Circular 218 | STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001 | 30/7/2001 |
| Circular 216 | STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001 | 31/5/2001 |
| Circular 215 | ADMINISTRATIVE SCHEME FOR RELIEF FROM STAMP DUTY IN CONNECTION WITH THE OPENING OF A RURAL BRANCH OF A FINANCIAL INSTITUTION | 18/5/2001 |
| Circular 214 | REGULATIONS UNDER SECTION 67(2)(d) AGGREGATION PROVISION EXCLUSION STAMP DUTIES ACT 1923 | 27/4/2001 |
| Circular 213 | STAMP DUTIES ACT 1923 ANNUAL LICENCE RIDER BENEFITS TAKEN IN CONJUNCTION WITH LIFE COVER |
17/4/2001 |
| Circular 211 | STAMP DUTY ON MOTOR VEHICLES DEALER EXEMPTION, VEHICLE VALUATION AND INTEREST AND PENALTY TAX AMNESTY (Replaced by Circular 271) | 22/12/2000 |
| Circular 209 | STAMP DUTIES (LAND RICH ENTITIES AND REDEMPTION) AMENDMENT ACT 2000 |
14/12/2000 |
| Circular 208 | WITHDRAWN (Replaced by Circular 211) | 8/11/2000 |
| Circular 207 | STAMP DUTIES (LAND RICH ENTITIES AND REDEMPTION) AMENDMENT BILL 2000 | 8/11/2000 |
| Circular 198 | NATIONAL TAX REFORM (STATE PROVISIONS) ACT 2000 |
23/6/2000 |
| Circular 197 | STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE | 30/3/2000 |
| Circular 191 | CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS | 10/8/1999 |
| Circular 189 | STAMP DUTIES (CONVEYANCE RATES) AMENDMENT ACT 1999 | 5/8/1999 |
| Circular 187 | CONVEYANCES OF INTELLECTUAL PROPERTY |
28/5/1999 |
| Circular 184 | STAMP DUTIES (CONVEYANCE RATES) AMENDMENT BILL 1999 (CHANGES TO CONVEYANCE RATES FOLLOWING 1999/2000 STATE BUDGET) |
27/5/1999 |
| Circular 183 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1999 | 24/3/1999 |
| Circular 181 | FIRST HOME CONCESSION | 2/3/1999 |
| Circular 178 | STAMP DUTIES ACT 1923 STAMP DUTY (SHARE BUY-BACKS) AMENDMENT ACT 1998 - NO 71 OF 1998 | 7/12/1998 |
| Circular 179 | STANDARD REQUISITIONS AND REQUIREMENTS (Replaced by Circular 243) | 7/12/1998 |
| Circular 176 | STAMP DUTIES ACT 1923 STAMP DUTY (SHARE BUY-BACKS) ACT 1998 | 30/10/1998 |
| Circular 173 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1998 | 28/7/1998 |
| Circular 172 | REMOVAL OF EXEMPTION FROM STAMP DUTY - HEAVY VEHICLE REGISTRATIONS | 28/5/1998 |
| Circular 171 | STAMP DUTIES ACT 1923 STAMP DUTY ON MOTOR VEHICLE COMPULSORY THIRD PARTY INSURANCE POLICIES |
28/5/1998 |
| Circular 170 | STAMP DUTIES ACT 1923 GENERAL INSURANCE BUSINESS | 28/5/1998 |
| Circular 168 | STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE - CONTINUATION OF SCHEME (Replaced by Circular 197) |
28/5/1998 |
| Circular 166 | VALUATIONS | 13/3/1998 |
| Circular 165 | CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS (Replaced by Circular 191) | 13/3/1998 |
| Circular 164 | STAMP DUTY ON THE REGISTRATION OF HEAVY VEHICLES DUTIABLE VALUE AND DEALER EXEMPTIONS | 2/3/1998 |
| Circular 162 | STAMP DUTIES (MISCELLANEOUS NO. 2) AMENDMENT ACT 1997 |
1/12/1997 |
| Circular 157 | STAMP DUTY - SALE OF RETIREMENT VILLAGES (Replaced by Circular 265) |
5/9/1997 |
| Circular 156 | ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES | 12/8/1997 |
| Circular 155 | STAMP DUTIES (RATES OF DUTY) AMENDMENT ACT 1997 - No 42 of 1997 | 17/7/1997 |
| Circular 154 | STAMP DUTY ON MOTOR VEHICLES DEALER INTEREST AND PENALTY AMNESTY VEHICLE VALUATION (Replaced by Circular 211) | 3/7/1997 |
| Circular 151 | STAMP DUTY PENALTY AMNESTY 2 JUNE 1997 to 1 AUGUST 1997 |
22/5/1997 |
| Circular 150 | STAMP DUTY ON MOTOR VEHICLES DEALER EXEMPTION PENALTY AMNESTY VEHICLE VALUATION (Replaced by Circular 154) | 7/5/1997 |
| Circular 149 | THE USE OF A LEASE TO ARTIFICIALLY DEPRESS THE VALUE OF PROPERTY - (BRADNEY CASE | 27/3/1997 |
| Circular 148 | FIRST HOME CONCESSION - EXTENSION OF SCHEME | 27/3/1997 |
| Circular 147 | CONVEYANCES BETWEEN SUPERANNUATION FUNDS TRANSFER OF ASSETS FROM SUPERANNUATION FUNDS TO POOLED SUPERANNUATION TRUSTS (Replaced by Circular 155) | 26/2/1997 |
| Circular 146 | VARIATION OF THE TERMS OF A DISCRETIONARY TRUST | 30/1/1997 |
| Circular 145 | FIRST HOME CONCESSION - EXTENSION OF SCHEME (Replaced by Circular 148) | 20/1/1997 |
| Circular 139 | FIRST HOME CONCESSION (Replaced by Circular 181) | 1/9/1996 |
| Circular 138 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1996, ACT NO. 18 OF 1996 | 8/5/1996 |
| Circular 135 | STAMP DUTIES (VALUATIONS - OBJECTIONS AND APPEALS) AMENDMENT ACT 1995 |
7/12/1995 |
| Circular 134 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1995 | 1/12/1995 |
| Circular 132 | STAMP DUTIES ACT 1923 S31 AGREEMENTS SALE AND LEASE BACK - SALE AND BUY BACK |
24/11/1995 |
| Circular 126 | STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE (Replaced by Circular 168) |
29/5/1995 |
| Circular 124 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1994 - MARKETABLE SECURITY TRANSFERS | 14/12/1994 |
| Circular 123 | STAMP DUTY ON THE TRANSFER OF PROPERTY UPON THE BREAKDOWN OF A MARRIAGE OR DEFACTO RELATIONSHIP | 14/12/1994 |
| Circular 122 | FIRST HOME CONCESSION - FALSE DECLARATIONS NOW LIABLE FOR FINES (Replaced by Circular 181) | 9/12/1994 |
| Circular 118 | MORTGAGE DUTY - EXERCISE OF DISCRETION PURSUANT TO SECTION 79(5) OF THE STAMP DUTIES ACT | 8/11/1994 |
| Circular 116 | STAMP DUTIES (SECURITIES CLEARING HOUSE) AMENDMENT ACT, 1994 DATE OF OPERATION NEXUS PROVISIONS | 23/8/1994 |
| Circular 112 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 DUTY PAYABLE WHEN REFINANCING A RURAL LOAN |
31/5/1994 |
| Circular 111 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 STAMP DUTY ON REGISTRATION OF TRACTORS AND FARM MACHINERY |
31/5/1994 |
| Circular 110 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 CROSS-BORDER RENTAL | 31/5/1994 |
| Circular 109 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 FAMILY FARM TRANSFERS |
31/5/1994 |
| Circular 103 | STAMP DUTIES ACT, 1923 - SECTION 71(5)(e),(f), (g) and (i) - REQUIREMENT THAT THERE BE DULY STAMPED INSTRUMENTS | 15/2/1994 |
| Circular 102 | STAMP DUTIES ACT, 1923 - SECTION 71(5)(d) TRANSFER OF PROPERTY FOR THE PURPOSE OF EFFECTUATING THE RETIREMENT OF A TRUSTEE OR THE APPOINTMENT OF A NEW TRUSTEE |
15/2/1994 |
| Circular 101 | STAMP DUTIES ACT 1923 - SECTION 71b CONVEYANCE FOR THE PARTITION OR DIVISION OF ANY PROPERTY | 14/2/1994 |
| Circular 100 | SECTION 71(5)(b) AND SECTION 71(6) OF THE STAMP DUTIES ACT, 1923 "IN SPECIE DISTRIBUTIONS" | 14/2/1994 |
| Circular 99 | SUPERANNUATION FUND TRUST DEEDS TRANSFER OF PROPERTY AND/OR AMENDMENTS MADE TO ENSURE COMPLIANCE WITH COMMONWEALTH SUPERANNUATION INDUSTRY (SUPERVISION) ACT, 1993 |
14/2/1994 |
| Circular 96 | ABOLITION OF STAMP DUTY REBATE ON NEW MEDIUM DENSITY DWELLINGS | 22/12/1993 |
| Circular 94 | CALCULATION OF LIFE INTERESTS | 3/12/1993 |
| Circular 93 | FIRST HOME CONCESSION - LAND USED FOR PRIMARY PRODUCTION | 30/11/1993 |
| Circular 90 | STAMP DUTY REBATE ON NEW MEDIUM DENSITY DWELLINGS | 26/10/1993 |
| Circular 87 | VALUATIONS (Replaced by Circular 166) | 12/10/1993 |
| Circular 86 | CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS (Replaced by Circular 165) | 12/10/1993 |
| Circular 82 | THE STAMPING OF CROSS-COLLATERALISED SECURITIES | 3/8/1993 |
| Circular 76 | STAMP DUTY ON "TAX-LOSS" TRANSFER AGREEMENTS BETWEEN COMPANIES OF THE SAME GROUP | 29/6/1993 |
| Circular 74 | MORTGAGES STAMP DUTIES (PENALTIES, REASSESSMENTS AND SECURITIES) AMENDMENT ACT, NO. 88 OF 1992 TRANSITIONAL PROVISIONS | 1/6/1993 |
| Circular 72 | PENALTIES FOR LATE LODGEMENT AND STAMPING OF DOCUMENTS | 12/2/1993 |
| Circular 71 | INTRODUCTION OF NEW STAMPING AND COMMON RECEIPTING SYSTEM | 8/2/1993 |
| Circular 68 | MOTOR VEHICLES - DEALER EXEMPTIONS (Replaced by Circular 154) | 24/12/1992 |
| Circular 67 | STAMP DUTY ON CONVEYANCE OF PROPERTY, BUSINESSES AND GOODWILL OF BUSINESSES |
11/12/1992 |
| Circular 66 | AMENDMENTS TO MORTGAGE DUTY PROVISIONS | 10/12/1992 |
| Circular 64 | STAMP DUTIES (PENALTIES, REASSESSMENTS & SECURITIES) AMENDMENT ACT, 1992 |
30/11/1992 |
| Circular 61 | SECTION 71e OF THE STAMP DUTIES ACT, 1923 OBLIGATION OF A PERSON TO LODGE A STATEMENT WITH THE COMMISSIONER | 9/11/1992 |
| Circular 59 | TO ALL CLIENTS OF THE STAMP DUTIES OFFICE |
20/10/1992 |
| Circular 27 | CHARGE FOR MAKING A VALUATION | 15/10/1992 |
| Circular 26 | MORTGAGE DUTY |
9/9/1992 |
| Circular 25 | STAMP DUTIES (RATES) AMENDMENT ACT, 1992 | 1/9/1992 |
| Circular 24 | FIRST HOME CONCESSION (Replaced by Circular 181) | 1/9/1992 |
| Circular 23 | MORTGAGE DUTY - CERTIFICATION TO SATISFY SECTION 79(3) OF THE STAMP DUTIES ACT |
25/8/1992 |
| Circular 22 | RECOVERY OF STAMP DUTY ON UNSTAMPED DOCUMENTS | 3/8/1992 |
| Circular 21 | STAMP DUTY ON THE TRANSFER OF PROPERTY - TAXI CAB/HIRE CAR BUSINESSES |
3/6/1992 |
| Circular 20 | FOREIGN CURRENCY TRANSACTIONS | 26/5/1992 |
| Circular 19 | TRANSFERS TO CORRECT AN ERROR | 26/5/1992 |
| Circular 18 | STAMP DUTIES (ASSESSMENTS AND FORMS) AMENDMENT ACT, 1991 No. 74 of 1991 | 9/1/1992 |
| Circular 17 | RENTAL BUSINESS · RULINGS CLARIFYING LIABILlTY OF CERTAIN CLASSES OF RECEIPTS · STAMP DUTIES (ASSESSMENT AND FORMS) AMENDMENT ACT, 1991 No. 74 |
12/2/1992 |
| Circular 16 | STAMP DUTIES (ASSESSMENTS AND FORMS) AMENDMENT ACT No. 74 of 1991 Penalties for failing to lodge a statement under Section 71e of the Stamp Duties Act |
23/12/1991 |
| Circular 15 | STAMP DUTY ON THE CONVEYANCE OF PROPERTY TAXI CAB/HIRE BUSINESSES | 4/11/1991 |
| Circular 14 | STAMP DUTIES (CONCESSIONAL DUTY AND EXEMPTIONS) AMENDMENT ACT - NO. 19 OF 1991 |
4/11/1991 |
| Circular 13 | TRANSFER OF REALTY (LAND RICH ENTITIES) AGGREGATION PROVISIONS | 15/5/1991 |
| Circular 12 | STAMP DUTIES (CONCESSIONAL DUTY AND EXEMPTIONS) AMENDMENT ACT - NO. 19 OF 1991 Cheque Duty Provisions | 18/4/1991 |
| Circular 11 | STAMP DUTIES ACT AMENDMENT ACT (NO. 4), 1990 (NO. 47 OF 1990) AMENDMENTS TO THE ANNUAL LICENCE PROVISIONS | 6/11/1990 |
| Circular 10 | PROPOSED AMENDMENTS TO THE ANNUAL LICENCE PROVISIONS OF THE STAMP DUTIES ACT, 1923 (Replaced by Circular 11) | 28/9/1990 |
| Circular 9 | FISHING LICENCES - LIABILITY FOR DUTY | 11/12/1990 |
| Circular 8 | ACQUISITION OF CERTAIN INTERESTS IN COMPANIES AND UNIT TRUST SCHEMES DUTIABLE AS CONVEYANCES OF LAND | 11/12/1990 |
| Circular 7 | STAMP DUTIES ACT AMENDMENT ACT (No. 2), 1990 (No. 33 OF 1990) MOTOR VEHICLES PROVISIONS |
11/12/1990 |
| Circular 6 | RENTAL DUTY | 11/12/1990 |
| Circular 5 | FIRST HOME CONCESSION (Replaced by Circular 24) | 11/12/1990 |
| Circular 4 | PENALTIES FOR LATE LODGEMENT AND STAMPING OF DOCUMENTS (Replaced by Circular 72) | 11/12/1990 |
| Circular 3 | STAMP DUTIES ACT AMENDMENT ACT (NO. 2), 1990 CONTRACT SPLITTING (SECTION 67) | 11/12/1990 |
| Circular 2 | STANDARD REQUISITIONS AND REQUIREMENTS (Replaced by Circular 179) | 11/12/1990 |
| Circular 1 | STAMP DUTIES ACT AMENDMENT ACT, 1988 NO. 21 of 1988 |
11/12/1990 |
This page was last reviewed 14 April, 2011
