Before you start your application, make sure you have all the required documentation ready to add to your application or provide to the representative managing your property settlement.

RevenueSA conducts ongoing investigations and audits to ensure stamp duty relief is only applied to eligible applicants and that all applicants comply with the requirements and other conditions of the Stamp Duties Act 1923.

RevenueSA is authorised to exchange information with other state and territory revenue offices and other agencies to assist in the proper identification and accurate assessment of relief eligibility.

Information we receive from you is managed in line with the secrecy provisions of the Taxation Administration Act 1996. Information (including personal information) is not disclosed to third parties unless authorised by law or with your consent.

Read more about our privacy statement.

Your obligations and responsibilities

You must:

• ensure that the information contained in your application for seniors downsizing stamp duty relief is complete and correct
• notify RevenueSA and pay the stamp duty that would have been applied if you are unable to fulfil any of the conditions for the seniors downsizing stamp duty relief (including the residence requirements for both properties).

If you receive seniors downsizing stamp duty relief and it is determined that one or more applicants are not eligible or do not comply with the residence requirement, you must pay the stamp duty that would have been payable. Interest and penalty tax may also be imposed.

If you are unsure about any of your obligations, the conditions, or the information that is required by RevenueSA to determine your eligibility for seniors downsizing stamp duty relief, contact us for clarification.

Providing false, incorrect or misleading information in your application

Dishonestly providing false, incorrect or misleading information to RevenueSA is a criminal offence.

If it is determined that you have provided false, incorrect or misleading information to obtain, or try to obtain, stamp duty relief, legal action may be commenced.

Applying through a representative

In the majority of cases, the representative managing your property settlement (for example your conveyancer or solicitor) will lodge the seniors downsizing stamp duty relief application on your behalf once you have provided them with all necessary supporting documentation.

You need to complete an Application for Seniors Downsizing Stamp Duty Relief (PDF 615KB) and provide it to your representative along with any other required supporting documentation.

All transactions for which the seniors downsizing stamp duty relief is sought must be lodged for assessment by the Commissioner of State Taxation. The transaction cannot be self-determined.

Representatives managing the settlement of a property can apply online through RevenueSA Online.

Applying directly to RevenueSA

You should only apply directly to us if a representative (for example your conveyancer or solicitor) is not lodging the seniors downsizing stamp duty relief application on your behalf.

If you are managing the settlement of your property by yourself, email completed copies of all of the following to sdrequisitions@sa.gov.au:

• Application for Seniors Downsizing Stamp Duty Relief (PDF 615KB)
• Application for Stamp Duty Assessment (PDF 220KB)
• Transfer Form T1 from Land Services SA (downloadable from the registration forms section)
• All other supporting documentation.