OSRAssist

OSRAssist provides interactive support to help you determine your liability to pay duty in NSW. Each topic listed contains a series of questions and answers that will help you clarify duty payable and any exemptions you may be entitled to receive.

Agreement for sale of land

• Evidence of value
• Aggregation
• Off the plan purchases
• GST liability

Breakdown of marriage or de facto relationship

• Sale of property
• Transfer of property
• Registration of motor vehicle

Charitable and benevolent organisations

• Motor vehicle registrations/Insurance
• Other documents and transactions

Deceased estates

• Transmission applications
• Transfers of dutiable property
• Share transfers
• Motor vehicle registrations

Family home

• Sale between married or de facto couples
• Transfer between married or de facto couples

First Home Plus

• Agreement of sale
• Transfer
• Mortgage

Intergenerational rural transfers

• Agreement for sale
• Transfer
• Lease

Land rich companies and trusts

• Acquisitions of shares or units in land rich entities

Leases

• How is duty calculated

Mortgages

• Refinancing concession
• Multistate mortgages and mortgage packages
• Caveats

Premium property duty

• Dutiable transactions in respect of residential property where value exceeds $3 million

Transfer

• Evidence of value
• Aggregation
• Pursuant to an agreement for sale

Trusts

• Discretionary (family) trusts
• Resulting trusts
• Transfer to a beneficiary of a resulting trust
• Transfer to a beneficiary of a discretionary trust

Sale of business

• What is liable
• Aggregation
• Evidence of value