These 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:
Assessment by the Commissioner (Opinion)
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 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) 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 list of documents that can be self-determined, including if Commonwealth Reporting is required.
Not Chargeable
Exemptions
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 (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 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) for further information.
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:
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):
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:
The Land Use Codes (LUCs) within the following LUC headings are therefore considered to be residential land or primary production land:
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.
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:
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:
The Land Use Codes (LUCs) within the following LUC headings are not considered to be qualifying land:
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 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.
