Information Circular 103 has been updated
Information Circular 103 - Stamp Duty on Conveyances or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) has been updated.
This update reflects amendments made by the Stamp Duties (Residential Purposes and Residential Land) Amendment Act 2026, which commenced on 15 September 2026. The amendments include clarification of residential purposes and qualifying land, prescribed exclusions from residential treatment, and the vacant land exemption and refund provisions.
RevenueSA is progressively updating related website content and guidance materials to reflect these changes.
A full list of RevenueSA Information Circulars is available on our Publications page.
The information in this article is correct at the time of publication. Legislation and other details may change without notice.
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