These stamp duty document guides 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.
In these Guides:
- all references made to sections relate to the Stamp Duties Act 1923, unless otherwise specified;
- a reference to the Commissioner is a reference to the Commissioner of the State Taxation; and
- the term ‘document’ is used in place of the word ‘instrument’, to facilitate easy reading.
Self Determination
Assessment by the Commissioner (Opinion)
Section 67 (PDF 336KB)
Section 71E (PDF 168KB)
Guide Glossary
Self Determination
A document should be read thoroughly to determine the true nature of its intent in order to determine which document type applies. Documents not listed in this Guide must be submitted to the Commissioner for assessment.
If GST is included as part of consideration, stamp duty is payable on the GST inclusive amount (Section 15A).
If a conveyance is part of a series with other conveyance documents (that is, the conveyances arise from a single contract of sale or together form or arise from one transaction or a series of transactions), all documents must be self-determined concurrently and Section 67 applied. If documents subject to the provisions of Section 67 are being self-determined separately they must be submitted to the Commissioner for assessment together with details of the other transactions in the series. Refer to the Stamp Duty Document Guide (Section 67) (PDF 167KB) for further information.
If you have any enquiries relating to the content of this guide or require advice on the suitability of self-determining a document via RevenueSA Online you should contact RevenueSA.
View the complete guide (PDF 1,757KB)
View the documents that can be self-determined in the boxes below, including if Commonwealth Reporting is required.
Declaration of Trust (PDF 161KB)
Transfer of Lease – Pursuant to Conveyance of Land (PDF 162KB)
SA Business (Pre 18/06/2015) (PDF 267KB)
Assignment Land Contract (PDF 286KB)
Assignment Land Contract – Qualifying Land (PDF 332KB)
Creation of Life Estate (PDF 192KB)
Easement (PDF 162KB)
Easement – Qualifying Land (PDF 216KB)
Ex-Service Persons Concession (PDF 193KB)
Lease Premium (PDF 128KB)
Lease Premium – Qualifying Land (PDF 142KB)
Off the Plan Concession (PDF 356KB)
Option to Purchase (PDF 129KB)
Option to Purchase – Qualifying Land (PDF 119KB)
Qualifying Land (PDF 356KB)
Residential/Primary Production (PDF 357KB)
Road Closure (PDF 156KB)
Road Closure – Qualifying Land (PDF 171KB)
Surrender of Lease – Lessor Pays (PDF 121KB)
Surrender of Lease – Lessor Pays – Qualifying Land (PDF 101KB)
Surrender of Life Estate (PDF 157KB)
Surrender of Remainder Estate (PDF 147KB)
Transfer of Lease (PDF 197KB)
Transfer of Lease – Qualifying Land (PDF 246KB)
Change in Tenancy - No Change in Ownership Share (PDF 149KB)
Surrender of Lease – Lessee Pays (PDF 162KB)
Surrender of Lease – No Consideration (PDF 130KB)
Certified Domestic Partnership Agreement Pursuant to 71CBA (PDF 150KB)
Bankrupts Pursuant to 71CD (PDF 157KB)
Liquidator in Specie Distribution (PDF 193KB)
Pursuant to 71CA (PDF 377KB)
Pursuant to 71CB (PDF 271KB)
Pursuant to 71CBA (PDF 220KB)
Pursuant to a Will or Intestacy (PDF 200KB)
To exempt authority (PDF 157KB)
To Religious/Charitable Body (PDF 159KB)
Trustee to Trustee (PDF 178KB)
Family Farm Pursuant to Sec 71CC (PDF 137KB)
Family Law Agreement Pursuant to 71CA (PDF 153KB)
Appointment of New Trustee (PDF 123KB)
Deed (PDF 126KB)
Transfer of Mortgage (PDF 124KB)
Agreement (PDF 117KB)
Pursuant to a Will or Intestacy (PDF 140KB)
Pursuant to 71CB (PDF 204KB)
Lease entered into on or after 1/7/2004 (PDF 192KB)
Non Dutiable Mortgage / Discharge of Mortgage or Encumbrance (PDF 127KB)
Amendment of a Strata Plan (PDF 126KB)
Amendment of Deposited Community Plan (PDF 126KB)
Deposit of a Strata Plan (Same Parties) (PDF 112KB)
Deposit Plan of Community Division (PDF 197KB)
Easement – Same Parties, No Consideration (PDF 128KB)
Road Closure – Same Parties, No Consideration (PDF 122KB)
RTC with no transactions (PDF 168KB)
Extension of Mortgage (PDF 148KB)
Assessment by the Commissioner (Opinions)
While the Stamp Duty Document Guide (Opinion) is a comprehensive list it is not possible to anticipate and describe every document that will be required to be submitted for assessment of duty by the Commissioner.
A considerable number of document classes are not required to be submitted for an assessment of duty. Taxpayers/agents can self-determine duty, generate a Certificate of Stamp Duty and pay the duty on the documents on RevenueSA Online.
Documents that are able to be processed via RevenueSA Online should be self-determined according to the approval given to authorised users and should not be forwarded to RevenueSA for the purpose of having the Commissioner make an assessment. These documents are listed in the Stamp Duty Document Guide (Self-Determined).
If a document is not included in the list of approved documents for processing on RevenueSA Online in the Stamp Duty Document Guide (Self-Determined), it must be submitted for the assessment of duty by the Commissioner.
If GST is included as part of consideration, stamp duty is payable on the GST inclusive amount (Section 15A).
If a conveyance is part of a series with other conveyance documents (that is, the conveyances arise from a single contract of sale or together form or arise from one transaction or a series of transactions), all documents must be determined concurrently and Section 67 applied. If documents subject to the provisions of Section 67 are being determined separately they must be submitted for the assessment of the Commissioner together with details of the other transactions in the series.
Refer to the Stamp Duty Document Guide (Section 67) (PDF 336KB) for further information.
View the complete guide (PDF 706KB)
Agreements (PDF 123KB)
- Agreement for the dissolution of a land owning partnership
- Agreement for the transfer of a part interest in a land owning partnership (including retirement of a partner, introduction of a partner)
- Application for amendment of a deposited community plan where the amendment effects a conveyance of land
- Application for the deposit of a strata plan (existing scheme)
- Application for the amendment of a strata plan
Conveyances (PDF 149KB)
- Conveyance arising from or forming one transaction or a series of transactions (Section 67)
- Conveyance of an interest in an exploration tenement pursuant to Section 71D
- Transactions effected without creating a dutiable instrument (Section 71E)C
Conveyance of Land (PDF 391KB)
- Conveyance of land in order to correct an error (Section 107)
- Conveyance of land where the value of land is disputed
- Conveyance of land pursuant to Section 67
- Conveyance of land pursuant to a Deed of Family Arrangement
- Conveyance of land from a trustee to a beneficiary
- Conveyance of property from a trustee to a trustee
- Conveyance of land where the contract is dated on or before 11 July 2002
- Conveyance of land involving adverse possession
- Conveyance of land from a Custodian to an SMSF Trustee
- Conveyance of land pursuant to Section 71CA
- Conveyance of land pursuant to Section 71CB
- Conveyance of vacant land - Qualifying Land
- Conveyance of land - Corporate Reconstruction
- Conveyance of land where the land use code does not support Qualifying Land
Declaration of Trust over Land (PDF 258KB)
Deeds (PDF 259KB)
Land Holder (PDF 87KB)
- Conveyance of an interest in a land holding entity (for transactions after 1 July 2011)
- Conveyance of an interest in a land rich entity (for transactions prior to 30 June 2011)
Transfer of Units (PDF 117KB)
- Transfer of units in a land owning unit trust arising from a sale
- Transfer of units in a land owning unit trust for no consideration (includes gifts and an issue or redemption of units on a non pro-rata basis
Guide Glossary
Residential & Primary Production Land
Land will be taken to be used for residential purposes where the Commissioner, after taking into account information provided by the Valuer-General, determines that:
- it is being predominantly used for residential purposes;
- although the land is not being used for any particular purpose at the relevant time the land should be taken to be used for residential purposes due to improvements that are residential in character having been made to the land; or
- land that is vacant, or vacant with only minor improvements, that the land is within a zone established by a Development Plan under the Planning, Development and Infrastructure Act 2016 that envisages the use, or potential use, of the land as residential, and that the land should be taken to be used for residential purposes due to that zoning (subject to the qualification that if the zoning of the land indicates that the land could, in a manner consistent with the Development Plan, be used for some other purpose (other than for primary production) then the vacant land will not be taken to be used for residential purposes).
The following categories of land coded as Residential are considered by the Commissioner to be commercial in nature (and thus entitled to the relevant qualifying land reduction as from 7 December 2015) and may be self-determined via RevenueSA Online:
- Hotel;
- Motel; and
- Hotel/Motel Community
The following categories of land are coded as Residential but may be considered by the Commissioner to be commercial in nature (and thus entitled to the relevant qualifying land reduction as from 7 December 2015):
- Hostels;
- Serviced apartments;
- Short term unit accommodation; and
- Vacant land for commercial use.
To obtain the qualifying land exemption, a conveyance of land with any of these Land Use Codes (LUCs) must be submitted to the Commissioner for assessment with a submission detailing why the land should be considered as commercial in nature.
Land will be taken to be used for primary production purposes where the Commissioner, after taking into account information provided by the Valuer-General, determines that:
- it is being predominantly used for primary production purposes; or
- although the land is not being used for any particular purpose at the relevant time the land should be taken to be used for primary production purposes due to a classification that has been assigned to the land by the Valuer-General.
The Land Use Codes (LUCs) within the following LUC headings are therefore considered to be residential land or primary production land:
- Residential (LUC 1100-1999 with some exceptions);
- Primary production (LUC 9100-9990);
- Vacant Land – Urban (LUC 4100);
- Vacant Land with minor improvements (LUC 4101);
- Vacant Land – Rural Residential (LUC 4150); and
- Vacant Land with minor improvements – Rural Living (LUC 4151).
See full list of LUCs (PDF 562KB)
The LUC can also be obtained from the Valuation Details Product as part of the Property Interest Report or purchased separately from the Land Services Group.
Qualifying Land
The Commissioner will generally rely on Land Use Codes (LUCs) as determined by the Valuer-General to determine the use of the land. The LUCs within the following LUC headings are considered to be Qualifying Land and may be eligible for the stamp duty reduction:
- Commercial (LUC 2000-2990);
- Industrial (LUC 3100-3909);
- Vacant Land* (with some exceptions) (LUC 4110-4600)
- Institutions (LUC 5100-5990);
- Public Utilities (LUC 6400-6990);
- Recreation (LUC 7100-7900);and
- Mining and Quarrying (LUC 8100-8409).
The following residential Land Use Codes will also be taken to be qualifying land:
- Hotel (LUC 1810);
- Motel (LUC 1820); and
- Hotel/Motel Community (LUC 1831).
*where the land is within a zone established by a Development Plan under the Planning, Development and Infrastructure Act 2016 that envisages the use, or potential use, of the land as non-residential and non-primary production.
See full list of LUCs (PDF 562KB)
The LUC can also be obtained from the Valuation Details Product as part of the Property Interest Report or purchased separately from the Land Services Group.
For a conveyance of land which you consider to be qualifying land but does not have a LUC from the above categories, the conveying document must be submitted to the Commissioner for assessment advising the LUC, the actual use of the land as at the date of the conveyance and any other details to evidence that the land should be regarded as qualifying land.
Examples of such land include:
- Hostels;
- Serviced apartments;
- Short term unit accommodation; and
- Vacant land for commercial use.
The Land Use Codes (LUCs) within the following LUC headings are not considered to be qualifying land:
- Residential (LUC 1100-1999 with some exceptions);
- Primary production (LUC 9100-9990);
- Vacant Land* – Urban (LUC 4100);
- Vacant Land* with minor improvements (LUC 4101);
- Vacant Land* – Rural Residential (LUC 4150); and
- Vacant Land* with minor improvements – Rural Living (LUC 4151).
*unless the land is within a zone established by a Development Plan under the Planning, Development and Infrastructure Act 2016 that envisages the use, or potential use, of the land as non-residential and non-primary production.
Foreign Ownership Surcharge
Foreign persons who acquire an interest in residential property in South Australia are required to pay a surcharge of 7% on the value of the residential land.
RevenueSA Online will reflect the FOS value based on the data provided in the Commonwealth Reporting Portal Workspace. Where the FOS is applicable, the Workspace will need to reflect the fractional interest to be acquired by the foreign person. For example, if a foreign person is acquiring a 100% interest in the property then the Party Interest Transferred field will be completed as 1/1. If the interest is 50%, then enter ½. RevenueSA Online will then determine and display the FOS value.
For further information, including definitions of foreign persons, refer to RevenueSA’s Foreign Ownership Surcharge page.
For information on visa descriptions and to determine whether a visa is a permanent visa (FOS does not apply) or a temporary visa (FOS does apply) refer to: https://immi.homeaffairs.gov.au/visas/getting-a-visa/visa-listing
If the conveyance is for multiple titles comprising both land coded as Residential (liable to the FOS) and non-residential the conveying document(s) must be submitted to the Commissioner for assessment with advice as to the apportionment of the consideration for the land coded as Residential and the land coded as Non-Residential.