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stamp duty
This calculator will estimate the amount of duty you need to pay on the sale or transfer of land.
Stamp duty adds significantly to the cost of buying a property.
Liability
A sale or transfer of land (including improvements) or a business in NSW is liable to duty.
It is immaterial whether or not the transaction is effected by a written instrument or by other means, including electronic means.
A liability for duty arises when the sale or transfer occurs. However, if the sale or transfer is effected by a written instrument, liability for duty arises when the instrument is first executed.
Source: OSR NSW Treasury website 15/02/2007.
Duty is payable within 3 months of the date liability arises. The purchaser or transferee is liable to pay the duty.
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