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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.
Deceased person’s estate
The property distribution of a deceased person’s estate may be exempt from transfer duty. Creating a property trust that gives effect to the distribution of a deceased person’s estate is also exempt from duty.
See section 124 of the Duties Act 2001 (the Act) for more information.
Joint tenancy
We will not charge duty on a transfer of property to the joint owner as a result of the death of a joint tenant.
See section 144 of the Act for more information.