Duties, payroll tax and parking space levy online services will be unavailable between 7.00am and 11.00am on Sunday, 27 July due to scheduled maintenance. We apologise for any inconvenience.
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