Stamp Duty Document Guides

These guides have been prepared to assist in calculating the stamp duty payable on the documents available for self-stamping on RevenueSA Online (including RevenueSA Periodic Return Arrangement) 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

Section 71E

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 (i.e. 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 stamped concurrently and Section 67 applied. If documents subject to the provisions of Section 67 are being stamped 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) for further information.

If you have any enquiries relating to the content of this guide or require advice on the suitability of stamping a document via RevenueSA Online or the RevenueSA Periodic Return Arrangement you should contact RevenueSA to obtain advice prior to stamping the document.

View the complete guide

View list of documents that can be self determined, including if Commonwealth Reporting is required.

Adjudged

Conveyance of Business

Conveyance of Land

Not Chargeable

Exemptions

Conveyance of Other

Exemptions

Exemptions – Transfer of Motor Vehicles

Not Chargeable


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 instrument classes are not required to be submitted for an assessment of duty. Taxpayers/agents can now self-determine duty, stamp and pay the duty on the instruments on RevenueSA Online.

Instruments that are able to be processed via RevenueSA Online should be stamped 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 (i.e. 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 stamped concurrently and Section 67 applied. If documents subject to the provisions of Section 67 are being stamped 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) for further information.

View the complete guide

Agreements

  • 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

  • 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)

Conveyance of Land

  • 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

  • Declaration of Trust over Land

Deeds

  • Deeds

Land Holder

  • 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

  • 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

Section 67


Section 71E


Guide Glossary

Residential & Primary Production Land

What is Residential 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 Development Act 1993 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 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;
  • Hotels;
  • Motels;
  • 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 LUCs must be submitted to the Commissioner for assessment with a submission detailing why the land should be considered as commercial in nature.

What is Primary Production Land?

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.

What Land Use Codes (LUC) are classed as Residential or Primary Production Land?

The land use codes 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

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

What is 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 may be eligible for the stamp duty reduction:

  • Commercial (LUC 2000-2990);
  • Industrial (LUC 3100-3909);
  • Vacant land (see 4 exceptions below);
  • Institutions (LUC 5100-5990);
  • Public Utilities (LUC 6400-6990);
  • Recreation (LUC 7100-7900);and
  • Mining and Quarrying (LUC 8100-8409).

See full list of LUCs


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 r 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:

  • Hotels;
  • Motels;
  • Serviced apartments;
  • Short term unit accommodation; and
  • Vacant land for commercial use.

What is not qualifying land?

The 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).

Foreign Ownership Surcharge

What is the Foreign Ownership Surcharge (FOS)?

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 foreigner. 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.

Write the FOS in the ‘Foreign Ownership Surcharge field in the stamp.

For further information, including definitions of foreign persons, refer to RevenueSA’s Foreign Ownership Surcharge page.

For information on visa descriptions refer to: www.homeaffairs.gov.au/trav/visa

In the search field at the top of the page type in ‘Visa xxx’ and this will take you to the relevant visa description page. Read this, usually under the heading ‘What you can do’ to determine if the visa is a permanent visa (FOS does not apply) or a temporary visa (FOS does apply).

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.