Scheduled maintenance

The Duties, Payroll tax, Land tax and Parking space levy online service will be unavailable between 6.00am and 6.00pm on Sunday, 03 July 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.

Phone 1300 139 814*

Last updated: 17 May 2016