Scheduled maintenance

The Unclaimed Money application will be unavailable between 7.30am and 9.00am on Saturday, 25 October due to scheduled maintenance. The credit card payment service will be unavailable between 12.30am and 4.30am on Sunday, 26 October due to scheduled maintenance.
The Online services will be unavailable between 4:30pm and 5:00pm on Saturday, 25 October due to scheduled maintenance. We apologise for any inconvenience.

Lease duty

Lease duty

Duty on a Lease was abolished as of 1 January 2008. However, the following instruments relating to a lease are liable to duty on the dutiable value at the general rate.

  • a lease or lease agreement where a premium is paid or agreed to be paid, excluding premiums paid or payable for a lease within a retirement village (defined under the Retirement Villages Act 1999)
  • a lease entered into, following an option, if an amount is paid or payable for the grant of the option
  • a transfer or assignment of lease
  • a surrender of lease.

Please contact us for further information.

Last updated: 6 December 2013