Duties toolbox
Useful links
Want to be notified of any updates or additions?
Subscribe to our email alerts or RSS feeds to get the latest updates sent directly to you
Even though the following transactions are exempt from duty, they must still be stamped. Please complete a Dutiable transaction statement—transfer duty—Form 2.2 (PDF 410 K) to claim the exemption.
Agreements made before a company is registered
We will not charge duty on transfers that have been made on behalf of a company that is yet to be registered under the Corporations Act 2001 (Cwlth).
See section 116 of the Duties Act 2001 (the Act) for more information.
Marketable securities
We will not charge duty on transfers of:
- corporate debt securities
- transfers of stock, debentures or bonds of an authority established under a State Act (or an Act of another state).
See section 148 of the Act for more information.
Debt factoring agreements
We will not charge duty on transfers of business assets that are book debts if the transfer forms part of a debt factoring agreement between the parties. A debt factoring agreement is an agreement to purchase, acquire or factor a book debt to provide finance to the person transferring the book debt.
See section 149 of the Act for more information.