Stamp Duty

Stamp Duty

Liability

A sale or transfer of land (including improvements) in NSW is liable to duty. It is immaterial whether or not the transaction is effected by a written instrument or by other means, including electronic means.

A liability for duty arises when the sale or transfer occurs. However, if the sale or transfer is effected by a written instrument, liability for duty arises when the instrument is first dated. Duty is payable within three (3) months of the date the liability arises. The purchaser or transferee is liable to pay the duty.

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