This page provides you with links to publications and forms that relate to stamp duty conveyance, including:
- Document Guide
- Forms
- Glossary of Terms
- Guide to Legislation - Stamp Duty Land Holder
- Information Circulars & Revenue Rulings
- Residential Property Buyer Tool
- RevenueSA Online Help
- Stamp Duty Conveyance Rate Chart
Document Guide
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.
Forms
Stamp Duty Assessment
Application for Stamp Duty Assessment (PDF 220KB)
Relief for Eligible First Home Buyers
Corporate Reconstructions
Exemptions between related parties
Transfer of property between married couples pursuant to an order of the Family Court or Maintenance Agreement approved by the Family Court.
Stat Dec 71CA (PDF 74KB)
Transfer of the shared residence or motor vehicle/s between spouses or former spouses or domestic partners or former domestic partners.
Stat Dec 71CB (PDF 226KB)
Transfer of property between former domestic partners or a trustee of a domestic partner's superannuation fund pursuant to a Certified Domestic Partnership Agreement or a Property Adjustment Order.
Stat Dec 71CBA (PDF 237KB)
Transfer of a family farm
Stat Dec 71CC (PDF 295KB)
Landholder - Acquisition of Interest
For contracts entered into since 1 January 2018
Land Holder - Section 102B Return (PDF 272KB)
For contracts entered into between 1 July 2016 to 31 December 2017
Land Holder - Section 102B Return (PDF 213KB)
For contracts entered into between 1 July 2011 and 30 June 2016
Land Holder - Section 102B Return (PDF 224KB)
Off-the-plan Concessions
For contracts entered into between 22 June 2017 and 30 June 2018
Application for Stamp Duty Concessions on the Purchase of an Off-the-Plan Apartment (PDF 277KB)
For contracts entered into between 31 May 2012 and 21 June 2017
Application for Stamp Duty Concession on the Purchase of an Off-the-Plan Apartment (PDF 473KB)
Pre-construction Grant available for contracts entered into between 22 June 2017 and 30 September 2017
Application for the Pre-construction Grant for an Off-the-plan Apartment (PDF 223KB)
RevenueSA Online
Register to use the Stamp Duty and Certificate Components of RevenueSA Online
RevenueSA Online User Access (Add, amend or delete)
RevenueSA Online Direct Debit Request/Amendment (replaces Update Bank Account and Electronic Payment Authority - EPA forms
Refund of stamp duty
Service/Ex-Service Persons
Special Disability Trusts
Special Disability Trusts Exemption Application (PDF 272KB)
Transaction effected without creating a dutiable Instrument
71E Statement (PDF 49KB)
71E Statement (Word 195KB)
71E Declaration (PDF 88KB)
71E Declaration (Word 196KB)
Glossary of Terms
The Glossary of Terms, provides a definition of terms that are commonly used when discussing stamp duty on land.
The Glossary of Commonwealth Reporting Terms provides a definition of terms used for Commonwealth Reporting purposes.
Guide to Legislation - Stamp Duty Land Holder
The Guide to Stamp Duty Land Holder Legislation provides a general guide to the provisions of Part 4 of the Stamp Duties Act 1923.
2020 Guide to Legislation: Stamp Duty Land Holder
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.
Information Circulars & Revenue Rulings
Information Circulars and Revenue Rulings include decisions on the interpretation of legislation administered by RevenueSA and of changes in administrative practices or taxation laws.
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.
Number | Title | Version | Issued | Type |
---|---|---|---|---|
SDA009 | Conveyance by Direction | 2 | 7/12/2018 | Revenue Ruling |
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 | Information Circular | |
IC099 | Stamp Duty on Business Transactions | 10/5/2017 | Information Circular | |
IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
IC086 | 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property | Replaced by IC103 | 7/12/2015 | Information Circular |
IC084 | Statutes Amendments and Repeal (Budget 2015) Act 2015 | 26/11/2015 | Information Circular | |
SDA008 | 2015-16 State Budget Amendment to Section 60A(1) and other Sections | 3 | 18/6/2015 | Revenue Ruling |
IC076 | State Budget 2015-16: Stamp Duty Measures | 18/6/2015 | Information Circular | |
IC075 | State Budget 2015-16 | 18/6/2012 | Information Circular | |
SDA010 | Duty Assessed on the Sale of a Business | 1 | 16/1/2015 | Revenue Ruling |
IC040 | State Budget 2012-13 | 31/5/2012 | Information Circular | |
IC038 | Conveyances of Intangible Property | 18/1/2012 | Information Circular | |
IC010 | Transfer of Fishing Licences - Liability for Duty | 31/5/2010 | Information Circular | |
SDA001 | Transfers of Partnership Interests | Withdrawn | 4/12/2009 | 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.
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.
Number | Title | Version | Issued | Type |
---|---|---|---|---|
SDALT001 | Tax Relief Measures for those impacted by the Bushfire | 2 | 29/09/2020 | Revenue Ruling |
SDA012 | Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments | 2 | 20/1/2020 | Revenue Ruling |
SDA009 | Conveyance by Direction | 2 | 7/12/2018 | Revenue Ruling |
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 | Information Circular | |
IC102 | Valuations of Land, Interests in Land and Land Holder Interests | 10/5/2017 | Information Circular | |
SDA008 | 2015-16 State Budget Amendment to Section 60A(1) and other Sections | 3 | 18/6/2015 | Revenue Ruling |
IC079 | Special Disability Trusts | 18/6/2015 | Information Circular | |
SDA011 | Calculation of Life Estates | 2 | 22/09/2020 | Revenue Ruling |
SDA005 | Calculation of Life Estates | Replaced by SDA011 | 20/11/2012 | Revenue Ruling |
IC030 | Conveyance of Property Between De Facto Partners | 21/7/2011 | Information Circular | |
SDA002 | Transportable Homes | 1 | 16/8/2010 | 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.
Number | Title | Version | Issued | Type |
---|---|---|---|---|
IC084 | Statutes Amendments and Repeal (Budget 2015) Act 2015 | 26/11/2015 | Information Circular | |
IC076 | State Budget 2015-16: Stamp Duty Measures | 18/6/2015 | Information Circular | |
IC075 | State Budget 2015-16 | 18/6/2012 | Information Circular | |
IC044 | State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers | 31/5/2012 | Information Circular | |
IC040 | State Budget 2012-13 | 31/5/2012 | Information Circular | |
IC038 | Conveyances of Intangible Property | 18/1/2012 | Information Circular | |
IC036 | Recognised Financial Markets | 18/1/2012 | Information Circular | |
IC035 | Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust | 18/1/2012 | Information Circular | |
IC034 | Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances | 16/12/2011 | Information Circular | |
IC030 | Conveyance of Property Between De Facto Partners | 21/7/2011 | Information Circular | |
IC010 | Transfer of Fishing Licences - Liability for Duty | 31/5/2010 | 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.
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.
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.
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.
Number | Title | Version | Issued | Type |
---|---|---|---|---|
IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
IC079 | Special Disability Trusts | 18/6/2015 | Information Circular | |
IC077 | Part 4AA: Corporate Group Exemptions | 18/6/2015 | Information Circular | |
SDA006 | Stamp Duty Relief for Ex-Service Persons | 1 | 21/12/2012 | Revenue Ruling |
IC040 | State Budget 2012-13 | 31/5/2012 | Information Circular | |
SDA004 | Securitisation Transactions | 1 | 31/1/2012 | Revenue Ruling |
IC035 | Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust | 18/1/2012 | Information Circular | |
SDA002 | Transportable Homes | 1 | 16/8/2010 | 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.
Number | Title | Version | Issued | Type |
---|---|---|---|---|
IC102 | Valuations of Land, Interests in Land and Land Holder Interests | 10/5/2017 | Information Circular | |
IC076 | State Budget 2015-16: Stamp Duty Measures | 18/6/2015 | Information Circular | |
IC040 | State Budget 2012-13 | 31/5/2012 | Information Circular | |
IC029 | Land Holding Entities & Tax Avoidance Schemes | 21/7/2011 | Information Circular | |
IC018 | State Budget 2010-11 | 16/9/2010 | 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.
Number | Title | Version | Issued | Type |
---|---|---|---|---|
IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
IC089 | Extension of the Stamp Duty Concession for Off-the-Plan Apartments and Expansion of the Boundaries | 21/6/2016 | Information Circular | |
IC068 | Stamp Duty on Off-the-Plan Apartments | 5/6/2014 | Information Circular | |
IC065 | Extension of the Boundaries of Stamp Duty Relief for Off-the-Plan Apartments | 29/10/2013 | Information Circular | |
IC053 | State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012 | 6/12/2012 | Information Circular | |
IC048 | Stamp Duty on Off-the-Plan Apartments | 28/6/2012 | Information Circular | |
IC045 | State Budget 2012-13 - Stamp Duty - Inner City Rebate | 31/5/2012 | Information Circular | |
IC041 | State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments | Replaced by IC048 | 31/5/2012 | Information Circular |
IC040 | State Budget 2012-13 | 31/5/2012 | 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.
See the State Budget Update page for future Budget information.
See the Interest & Penalty Tax page for future interest and penalty tax information.
Number | Title | Version | Issued | Type |
---|---|---|---|---|
IC097 | Foreign Currency Transactions | 6/12/2016 | Information Circular | |
IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
IC090 | Interest Rates 2016-17 | See Interest & Penalty Tax | 1/7/2016 | Information Circular |
IC086 | 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property | Replaced by IC103 | 7/12/2015 | Information Circular |
IC084 | Statutes Amendments and Repeal (Budget 2015) Act 2015 | 26/11/2015 | Information Circular | |
IC080 | Interest Rates 2015-16 | Replaced by IC090 | 1/7/2015 | Information Circular |
IC079 | Special Disability Trusts | 18/6/2015 | Information Circular | |
SDA008 | 2015-16 State Budget Amendment to Section 60A(1) and other Sections | 3 | 18/6/2015 | Revenue Ruling |
IC076 | State Budget 2015-16: Stamp Duty Measures | 18/6/2015 | Information Circular | |
IC075 | State Budget 2015-16 | 18/6/2012 | Information Circular | |
IC070 | Interest Rates 2014-15 | Replaced by IC080 | 1/7/2014 | Information Circular |
IC067 | Repeal of Succession Duties Act 1928 | 5/12/2013 | Information Circular | |
IC063 | Stamp Duty Regulations 2013 | 10/9/2013 | Information Circular | |
IC058 | Interest Rates 2013-14 | Replaced by IC070 | 27/6/2013 | Information Circular |
IC056 | State Budget 2013-14 | 06/6/2013 | Information Circular | |
IC053 | State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012 | 6/12/2012 | Information Circular | |
IC050 | Interest Rates 2012-13 | Replaced by IC058 | 3/7/2012 | Information Circular |
IC045 | State Budget 2012-13 - Stamp Duty - Inner City Rebate | 31/5/2012 | Information Circular | |
IC044 | State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers | 31/5/2012 | Information Circular | |
IC041 | State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments | Replaced by IC048 | 31/5/2012 | Information Circular |
IC040 | State Budget 2012-13 | 31/5/2012 | Information Circular | |
IC039 | Debt Management Process | 22/5/2012 | Information Circular | |
IC034 | Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances | 16/12/2011 | Information Circular | |
IC033 | Minister for Finance | Withdrawn | 28/11/2011 | Information Circular |
IC032 | Documents to be Submitted for Opinion Assessment | 28/10/2011 | Information Circular | |
IC025 | Interest Rates 2011-12 | Replaced by IC050 | 1/7/2011 | Information Circular |
TAA01 | Application of Interest & Penalty Tax | 19/1/2011 | Revenue Ruling | |
IC018 | State Budget 2010-11 | 16/9/2010 | Information Circular | |
IC015 | Interest Rates 2010-11 | Replaced by IC025 | 5/7/2010 | 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.
See the State Budget Update page for future Budget information.
See the Interest & Penalty Tax page for future interest and penalty tax information.
Number | Title | Version | Date Issued | Type |
---|---|---|---|---|
IC093 | State Budget 2016-17 | See the State Budget Updates page for future Budget information | 7/7/2016 | Information Circular |
IC090 | Interest Rates 2016-17 | See the Interest & Penalty page for future interest & penalty information | 1/7/2016 | Information Circular |
IC080 | Interest Rates 2015-16 | Replaced by IC090 | 1/7/2015 | Information Circular |
IC070 | Interest Rates 2014-15 | Replaced by IC080 | 1/7/2017 | Information Circular |
IC058 | Interest Rates 2013-14 | Replaced by IC070 | 27/6/2013 | Information Circular |
IC050 | Interest Rates 2012-13 | Replaced by IC058 | 3/7/2012 | Information Circular |
IC033 | Minister for Finance | Withdrawn | 28/11/2021 | Information Circular |
IC039 | Debt Management Process | 22/5/2012 | Information Circular | |
IC029 | Land Holding Entities & Tax Avoidance Schemes | 27/7/2011 | Information Circular | |
IC025 | Interest Rates 2011-12 | Replaced by IC050 | 1/7/2011 | Information Circular |
TAA001 | Application of Interest & Penalty Tax | 1 | 19/1/2011 | Revenue Ruling |
IC015 | Interest Rates 2010-11 | Replaced by IC025 | 5/7/2010 | 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.
Number | Title | Version | Date Issued | Type |
---|---|---|---|---|
IC095 | Job Accelerator Grant Scheme | Replaced by Job Accelerator Grant Factsheet | 7/7/2016 | Information Circular |
IC074 | Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 | 26/8/2014 | Information Circular | |
IC067 | Repeal of Succession Duties Act 1929 | 05/12/2013 | Information Circular | |
IC033 | Minister for Finance | Withdrawn | 28/11/2011 | Information Circular |
IC001 | RevenueSA Publication Processes | 1/7/2009 | Information Circular |
Residential Property Buyer Tool
The Residential Property Buyer Tool will provide you with information on state revenue obligations that you may need to pay, and exemptions and/or grants you may be entitled to receive.
RevenueSA Online Help
Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:
Log On/Log Off (PDF 89KB)
Reset a Password (PDF 130KB)
Change a Password (PDF 88KB)
Update Details (PDF 108KB)
Change Business (PDF 64KB)
Navigation (PDF 70KB)
Self-determined (PDF 77KB)
Document type (PDF 105KB)
Details (PDF 140KB)
Parties (PDF 182KB)
Determination (PDF 141KB)
Invite (PDF 211KB)
Invites Sent and Received (PDF 281KB)
Documentation (PDF 118KB)
Confirm (PDF 140KB)
Payment Details (PDF 162KB)
Complete (PDF 157KB)
Enter and modify vendor details (PDF 2218KB)
Workspace Removal (PDF 385KB)
For more information on RevenueSA Online, see our RevenueSA Online page.
When contacting us please provide your property information (such as address, ownership number, site details, etc) and conveyancer information, where applicable.
stamps@sa.gov.au | |
phone | (08) 8226 3750 |
fax | (08) 8226 3737 |
post | RevenueSA Kaurna Country GPO Box 1353 ADELAIDE SA 5001 |
DX | DX 179 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.
When contacting us please have your stamp duty information, including any reference or identifying numbers, ready.
stampdutyrefunds@sa.gov.au | |
phone | (08) 8226 3750 |
fax | (08) 8226 3737 |
post | RevenueSA Kaurna Country GPO Box 1353 ADELAIDE SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.