• The Guide to Stamp Duty Land Holder Legislation provides a general guide to the provisions of Part 4 of the Stamp Duties Act 1923.

    The Guide provides a brief explanation of taxpayers' responsibilities, but does not constitute a Revenue Ruling. It should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.

    • Revenue Ruling

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    Conveyance - business

    NumberTitleVersionIssued
    SDA009Conveyance by Direction27/12/2018
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015
    SDA010Duty Assessed on the Sale of a Business116/1/2015
    SDA001Transfers of Partnership InterestsWithdrawn 4/12/2009

    Conveyance - family farms

    NumberTitleVersionIssued
    SDA009Conveyance by Direction27/12/2018
    SDA007Section 71CC Ex gratia Scheme for Transferor/Transferee Trusts116/12/2013

    Conveyance - land

    NumberTitleVersionIssued
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/09/2020
    SDA012Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments220/1/2020
    SDA009Conveyance by Direction27/12/2018
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015
    SDA011Calculation of Life Estates222/09/2020
    SDA005Calculation of Life EstatesReplaced by SDA01120/11/2012
    SDA002Transportable Homes116/8/2010

    Conveyance - non real property

    NumberTitleVersionIssued
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015
    IC075State Budget 2015-16 18/6/2012
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers 31/5/2012
    IC040State Budget 2012-13 31/5/2012
    IC038Conveyances of Intangible Property 18/1/2012
    IC036Recognised Financial Markets 18/1/2012
    IC035Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012
    IC034Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances 16/12/2011
    IC030Conveyance of Property Between De Facto Partners 21/7/2011
    IC010Transfer of Fishing Licences - Liability for Duty 31/5/2010

    Conveyance - other

    NumberTitleVersionIssued
    SDA004Securitisation Transactions131/1/2012
    SDA003Instruments Which Vary the Terms of a Discretionary Trust118/1/2012

    Exemptions/concessions/ex-gratia payments

    NumberTitleVersionIssued
    SDA006Stamp Duty Relief for Ex-Service Persons121/12/2012
    SDA004Securitisation Transactions131/1/2012
    SDA002Transportable Homes116/8/2010

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the State Budget Update page for future Budget information.

    See the Interest & Penalty Tax page for future interest and penalty tax information.

    NumberTitleVersionDate Issued
    TAA001Application of Interest & Penalty Tax119/1/2011

    • Information Circular

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    Conveyance - business

    NumberTitleVersionIssued
    IC103

    Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land)

    Updated 10 May to  amend incorrect section from Section 71CD to Section 105A

    Updated 21 November 2022 to include hotel & motel land use codes and  update terminology from ‘Memorandum of Transfer’ to ‘Transfer’.

    		 10/5/2024
    IC099Stamp Duty on Business Transactions 10/5/2017
    IC093State Budget 2016-17 7/7/2016
    IC086 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real PropertyReplaced by IC1037/12/2015
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015
    IC075State Budget 2015-16 18/6/2012
    IC040State Budget 2012-13 31/5/2012
    IC038Conveyances of Intangible Property 18/1/2012
    IC010Transfer of Fishing Licences - Liability for Duty 31/5/2010

    Conveyance - land

    NumberTitleVersionIssued
    IC103

    Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land)

    Updated 10 May to  amend incorrect section from Section 71CD to Section 105A

    Updated 21 November 2022 to include hotel & motel land use codes and  update terminology from ‘Memorandum of Transfer’ to ‘Transfer’.

    		 10/5/2024
    IC102Valuations of Land, Interests in Land and Land Holder Interests 10/5/2017
    IC079Special Disability Trusts 18/6/2015
    IC030Conveyance of Property Between De Facto Partners 21/7/2011

    Conveyance - non real property

    NumberTitleVersionIssued
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015
    IC075State Budget 2015-16 18/6/2012
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers 31/5/2012
    IC040State Budget 2012-13 31/5/2012
    IC038Conveyances of Intangible Property 18/1/2012
    IC036Recognised Financial Markets 18/1/2012
    IC035Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012
    IC034Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances 16/12/2011
    IC030Conveyance of Property Between De Facto Partners 21/7/2011
    IC010Transfer of Fishing Licences - Liability for Duty 31/5/2010

    Conveyance - other

    NumberTitleVersionIssued
    IC037Regulations to Prescribe 'Special Acts' for Purposes of Section 71F(6)(c) 18/1/2012

    Corporate reconstructions

    NumberTitleVersionIssued
    IC085Part 4AA: Corporate Group Exemptions 26/11/2015
    IC077Part 4AA: Corporate Group Exemptions Replaced by IC08518/6/2015
    IC056State Budget 2013-14 06/6/2013

    Documents to correct an error

    NumberTitleVersionIssued
    IC101Transfer of Property to Correct an Error 10/5/2017
    IC100Deeds of Rectification 10/5/2017

    Exemptions/concessions/ex-gratia payments

    NumberTitleVersionIssued
    IC093State Budget 2016-17 7/7/2016
    IC079Special Disability Trusts 18/6/2015
    IC077Part 4AA: Corporate Group Exemptions 18/6/2015
    IC040State Budget 2012-13 31/5/2012
    IC035Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012

    Landholder

    NumberTitleVersionIssued
    IC102Valuations of Land, Interests in Land and Land Holder Interests 10/5/2017
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015
    IC040State Budget 2012-13 31/5/2012
    IC029Land Holding Entities & Tax Avoidance Schemes 21/7/2011
    IC018State Budget 2010-11 16/9/2010

    Off-the-plan concessions/inner city rebate

    NumberTitleVersionIssued
    IC093State Budget 2016-17 7/7/2016
    IC089Extension of the Stamp Duty Concession for Off-the-Plan Apartments and Expansion of the Boundaries 21/6/2016
    IC068Stamp Duty on Off-the-Plan Apartments 5/6/2014
    IC065Extension of the Boundaries of Stamp Duty Relief for Off-the-Plan Apartments 29/10/2013
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012
    IC048Stamp Duty on Off-the-Plan Apartments 28/6/2012
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate 31/5/2012
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan ApartmentsReplaced by IC04831/5/2012
    IC040State Budget 2012-13 31/5/2012

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the State Budget Update page for future Budget information.

    See the Interest & Penalty Tax page for future interest and penalty tax information.

    NumberTitleVersionDate Issued
    IC093State Budget 2016-17 See the State Budget Updates page
    for future Budget information    		7/7/2016
    IC090Interest Rates 2016-17 See the Interest & Penalty page
    for future interest & penalty information    		1/7/2016
    IC080Interest Rates 2015-16 Replaced by IC0901/7/2015
    IC070Interest Rates 2014-15 Replaced by IC0801/7/2017
    IC058Interest Rates 2013-14 Replaced by IC07027/6/2013
    IC050Interest Rates 2012-13 Replaced by IC0583/7/2012
    IC033Minister for FinanceWithdrawn28/11/2021
    IC039Debt Management Process 22/5/2012
    IC029Land Holding Entities & Tax Avoidance Schemes 27/7/2011
    IC025Interest Rates 2011-12 Replaced by IC0501/7/2011
    IC015Interest Rates 2010-11 Replaced by IC0255/7/2010

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the State Budget Update page for future Budget information.

    NumberTitleVersionDate Issued
    IC098State Budget 2016-17: Land Tax Amendments  15/12/2016
    IC095Job Accelerator Grant SchemeReplaced by Job Accelerator Grant Factsheet7/7/2016
    IC094State Budget 2016-17 Land Tax Amendments Replaced by IC0987/7/2016
    IC093State Budget 2016-17  7/7/2016
    IC0862015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real PropertyReplaced by IC1037/12/2015
    IC084Statutes Amendment and Repeal (Budget 2015) Act 2015 26/11/2015
    IC0782015-16 State Budget: Land Tax Amendments  18/6/2015
    IC076State Budget 2015-16: Stamp Duty Measures  18/6/2015
    IC075State Budget 2015-16 18/6/2015
    IC074Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 26/8/2014
    IC069State Budget 2014-15 19/6/2014
    IC067Repeal of Succession Duties Act 1929 05/12/2013
    IC056State Budget 2013-14 06/6/2013
    IC0552012-13 Mid-Year Budget Review - Transport Development Levy in the Adelaide CBD 18/12/2012
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate  31/5/2012
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers  31/5/2012
    IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees  31/5/2012
    IC042State Budget 2012-13 - First Home Bonus Grant  31/5/2012
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments Replaced by IC04831/5/2012
    IC040State Budget 2012-13 31/5/2012
    IC033Minister for FinanceWithdrawn28/11/2011
    IC023State Budget 2011-12 9/7/2011
    IC018State Budget 2010-11 16/9/2010
    IC001RevenueSA Publication Processes 1/7/2009

    • Document Guides

  • The Stamp Duty Document Guide has have been prepared to assist in calculating the stamp duty payable on the documents available for self-determination on RevenueSA Online and those that must be submitted for the assessment of the Commissioner of State Taxation. It does not replace nor override the legislative requirements of the Stamp Duties Act 1923.

    View the Stamp Duty Document Guide

    • RevenueSA Online Help Guides

  • Self-determined documents

    Documents assessed by Commissioner of State Taxation

    Commonwealth reporting