Stamp Duty on Conveyances

This calculation does not include the foreign ownership surcharge. If a foreign person (which includes natural persons and corporations), or a foreign trust, purchases residential land that is subject to stamp duty, a 7% surcharge of the value of the interest attributable to the foreign person is also payable.

*Please note: If two or more documents arise from a single contract of sale or together form, or arise from, substantially one transaction or one series of transactions, Section 67 of the Stamp Duties Act, 1923 may result in duty being assessed on the total transaction consideration/value. Refer to the Section 67 Document Guide or contact RevenueSA for advice on this assessment.

**Qualifying Land means land that is being used other than for residential purposes or for primary production as defined in Section 71DC of the SDA. The Commissioner will generally rely on land use codes to determine whether he considers land to be residential or primary production land. The land use codes within the following Land Use Code (LUC) headings will be taken to be Qualifying Land:

• Commercial (LUC 2000-2990)
• Industrial (LUC 3100-3909)
• Vacant Land* (with some exceptions) (LUC 4110-4600)
• Institutions (LUC 5100-5990)
• Public Utilities (LUC 6100-6990)
• Recreation (LUC 7100-7900)
• Mining and Quarrying (LUC 8100-8409)

*unless the land is within a zone established by a Development Plan under the Development Act 1993 that envisages the use, or potential use, of the land as non-residential and non-primary production.

The following land use codes are NOT considered by the Commissioner to be Qualifying Land:

• Residential (with some exceptions) (LUC 1100-1999)
• Primary Production (LUC 9100-9990)
• Vacant Land - Urban (LUC 4100)
• Vacant Land with minor improvements - Urban (LUC 4101)
• Vacant Land - rural residential (LUC 4150)
• Vacant Land with minor improvements - Rural Living (LUC 4151)

Further information is available in Information Circular 103.

The Lands Titles Office has an LTO lodgement fees calculator

This calculator is intended as a guide only to assist you in calculating the amount you may have to pay. The State of South Australia takes no responsibility for any incorrect information, or any discrepancy between the information provided on this web site and that appearing in any notice issued pursuant to the relevant Act, or any loss incurred as a result of reliance on the information or program of this web site.