NSW stamp duty changes now in force, guidelines issued

As discussed by Sarah Shaw, Lachlan Walsh and Jacqueline Wood, the new provisions and proposed administration, based on the guidelines, are extremely complex.

The State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 (Amending Act) received Royal Assent on 19 May 2022. The changes affecting the New South Wales (NSW) Duties Act became law at the same time. As detailed in our previous article, the Amending Act makes a number of key changes in relation to stamp duty and land tax among other state taxes. Subsequently to our article, Revenue NSW has now issued guidelines which we discuss below. In our view, these new provisions and ...

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Authors: Sarah Shaw, Lachlan Walsh,

Published Date: 27 May 2022