This page provides you with links to publications and forms that relate to stamp duty conveyance, including:

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.

View the Stamp Duty Document Guide

Forms

Stamp Duty Assessment

Application for Stamp Duty Assessment (PDF 220KB)

Corporate Reconstructions

Corporate Reconstruction Exemption Application - Part 4AA (PDF 252KB)

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

Change RevenueSA Online User Access

Update Bank Account (PDF 302KB)

Cancel RevenueSA Online Registration

Refund of stamp duty

Application for refund of stamp duty

Service/Ex-Service Persons

Application for Ex-Gratia Relief for service/ex-service persons (PDF 266KB)

Application for Exemption for service/ex-service persons (PDF 252KB)

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.

View Glossary of Terms

The Glossary of Commonwealth Reporting Terms provides a definition of terms used for Commonwealth Reporting purposes.

View Glossary of Commonwealth Reporting Terms

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.

    NumberTitleVersionIssuedType
    SDA009Conveyance by Direction27/12/2018Revenue Ruling
    IC103Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) 7/12/2018Information Circular
    IC099Stamp Duty on Business Transactions 10/5/2017Information Circular
    IC093State Budget 2016-17 7/7/2016Information Circular
    IC086 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real PropertyReplaced by IC1037/12/2015Information Circular
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015Revenue Ruling
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015Information Circular
    IC075State Budget 2015-16 18/6/2012Information Circular
    SDA010Duty Assessed on the Sale of a Business116/1/2015Revenue Ruling
    IC040State Budget 2012-13 31/5/2012Information Circular
    IC038Conveyances of Intangible Property 18/1/2012Information Circular
    IC010Transfer of Fishing Licences - Liability for Duty 31/5/2010Information Circular
    SDA001Transfers of Partnership InterestsWithdrawn 4/12/2009Revenue 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.

    NumberTitleVersionIssuedType
    SDA009Conveyance by Direction27/12/2018Revenue Ruling
    SDA007Section 71CC Ex gratia Scheme for Transferor/Transferee Trusts116/12/2013Revenue 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.

    NumberTitleVersionIssuedType
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/09/2020Revenue Ruling
    SDA012Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments220/1/2020Revenue Ruling
    SDA009Conveyance by Direction27/12/2018Revenue Ruling
    IC103

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

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

    		 21/11/2022Information Circular
    IC102Valuations of Land, Interests in Land and Land Holder Interests 10/5/2017Information Circular
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015Revenue Ruling
    IC079Special Disability Trusts 18/6/2015Information Circular
    SDA011Calculation of Life Estates222/09/2020Revenue Ruling
    SDA005Calculation of Life EstatesReplaced by SDA01120/11/2012Revenue Ruling
    IC030Conveyance of Property Between De Facto Partners 21/7/2011Information Circular
    SDA002Transportable Homes116/8/2010Revenue 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.

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

    NumberTitleVersionIssuedType
    SDA004Securitisation Transactions131/1/2012Revenue Ruling
    SDA003Instruments Which Vary the Terms of a Discretionary Trust118/1/2012Revenue Ruling
    IC037Regulations to Prescribe 'Special Acts' for Purposes of Section 71F(6)(c) 18/1/2012Information 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.

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

    NumberTitleVersionIssuedType
    IC101Transfer of Property to Correct an Error 10/5/2017Information Circular
    IC100Deeds of Rectification 10/5/2017Information 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.

    NumberTitleVersionIssuedType
    IC093State Budget 2016-17 7/7/2016Information Circular
    IC079Special Disability Trusts 18/6/2015Information Circular
    IC077Part 4AA: Corporate Group Exemptions 18/6/2015Information Circular
    SDA006Stamp Duty Relief for Ex-Service Persons121/12/2012Revenue Ruling
    IC040State Budget 2012-13 31/5/2012Information Circular
    SDA004Securitisation Transactions131/1/2012Revenue Ruling
    IC035Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012Information Circular
    SDA002Transportable Homes116/8/2010Revenue 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.

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

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

    NumberTitleVersionIssuedType
    IC097Foreign Currency Transactions 6/12/2016Information Circular
    IC093State Budget 2016-17 7/7/2016Information Circular
    IC090Interest Rates 2016-17See Interest & Penalty Tax1/7/2016Information Circular
    IC0862015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real PropertyReplaced by IC1037/12/2015Information Circular
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
    IC080Interest Rates 2015-16Replaced by IC0901/7/2015Information Circular
    IC079Special Disability Trusts 18/6/2015Information Circular
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015Revenue Ruling
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015Information Circular
    IC075State Budget 2015-16 18/6/2012Information Circular
    IC070Interest Rates 2014-15Replaced by IC0801/7/2014Information Circular
    IC067Repeal of Succession Duties Act 1928 5/12/2013Information Circular
    IC063Stamp Duty Regulations 2013 10/9/2013Information Circular
    IC058Interest Rates 2013-14Replaced by IC07027/6/2013Information Circular
    IC056State Budget 2013-14 06/6/2013Information Circular
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012Information Circular
    IC050Interest Rates 2012-13Replaced by IC0583/7/2012Information Circular
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate 31/5/2012Information Circular
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers 31/5/2012Information Circular
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan ApartmentsReplaced by IC04831/5/2012Information Circular
    IC040State Budget 2012-13 31/5/2012Information Circular
    IC039Debt Management Process 22/5/2012Information Circular
    IC034Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances 16/12/2011Information Circular
    IC033Minister for FinanceWithdrawn28/11/2011Information Circular
    IC032Documents to be Submitted for Opinion Assessment 28/10/2011Information Circular
    IC025Interest Rates 2011-12Replaced by IC0501/7/2011Information Circular
    TAA01Application of Interest & Penalty Tax 19/1/2011Revenue Ruling
    IC018State Budget 2010-11 16/9/2010Information Circular
    IC015Interest Rates 2010-11Replaced by IC0255/7/2010Information 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.

    Link to Residential Property Buyer Tool

    RevenueSA Online Help

    Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:

  • 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)

  • Documents Assessed by the Commissioner of State Taxation (Opinions) (PDF 77KB)

  • Enter and modify vendor details (PDF 2218KB)

    • For more information on RevenueSA Online, see  our RevenueSA Online page.

    Stamp Duty Conveyance Rate Chart

    View the stamp duty conveyance rate chart (PDF 64KB)

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