Stamp Duty

eStamping ROS Offline: A new version of the eStamping Offline form was released on November 30th. Please note that the Upgrade function is not working correctly, therefore customers need to Uninstall their current form and then download the form again.

pdfSelf Assessment and Stamp Duty (PDF, 188KB)

Stamp duties fall into two main categories:

  1. Duties payable on a wide range of legal and commercial documents, including (but not limited to) conveyances of property, leases of property, share transfer forms and certain agreements. Depending on the nature of the document, the duty is either ad valorem or of fixed amount. Prior to 31 December 2009, the duties in this category were denoted by means of stamps affixed to or impressed on the document. Following the introduction of the eStamping system, all instruments must be stamped by means of attaching the stamp certificate, obtained under the eStamping system, to the instrument. Information, help text and guidelines on the eStamping System.
  2. Duties and levies payable by reference to statements. These duties and levies mainly affect banks and insurance companies and include a duty in respect of financial cards (e.g. Credit, ATM, Debit and Charge cards) and levies on certain insurance premiums and certain statements of interest. Information leaflet in relation to financial cards.

Tax & Duty Manuals - Section 16 FOI Act

 


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