Dutiable transaction

The items listed below are not links. They indicate where you are in this process.

• Overview

• Dutiable transaction

• Residential land

• Dutiable value

• Use of land

• Residential use

• Mixed use

• Large parcels of residential land

• No premium duty payable

Answer the following questions to see if premium property duty is payable.

Do you have a dutiable transaction dated on or after 1 June 2004?

Read more about what constitutes a dutiable transaction in section 8(1) of the Duties Act.

Note: a dutiable transaction as listed under section 8(1) can be effected by a written instrument or by any other means, including electronic means.

Where a dutiable transaction is not effected by a written instrument, the transferee must make a written statement in an approved form and submit it for assessment purposes.

More information