On 11 October 2021, the Real Property Amendment (Certificates of Title) Act 2021 commenced, which abolished the Certificates of Title (CTs) and the control of the right to deal (CoRD) framework. All existing CTs have been cancelled and CTs will no longer be issued. Existing CTs will not need to be produced, and CoRD holder consent will not be required, for a dealing or plan to be registered. All existing Guidelines subject to this change are currently being reviewed and will be updated to reflect these changes. For further information regarding the abolition of CTs, please see https://www.registrargeneral.nsw.gov.au/property-and-conveyancing/eConveyancing/abolition-of-certificates-of-title

Paying stamp duty on a transfer

Ad valorem (proportional to the value) stamp duty is payable on most transfers whether or not the transfer was for monetary consideration. However, there are exceptions.

No stamp duty is payable and the transfer need not be marked for changes in tenancy, that is, from joint tenants to tenants in common in equal shares or from tenants in common in equal shares to joint tenants. This means that a unilateral severance of joint tenancy does not require marking or payment of stamp duty.

A transfer of a share to a spouse or de facto partner is not liable to stamp duty where a number of conditions can be met. Although the transfer may not be liable to stamp duty, the transfer form must be marked by Revenue NSW. A statutory declaration that the conditions have been met is lodged at Revenue NSW together with the transfer.

Information related to marking of documents and payment of stamp duty may be obtained from:

Revenue NSW
Lang Centre
132 Marsden Street
Parramatta

GPO Box 4042
Sydney NSW 2001

T: 1300 139 814 (NSW only), or 02 9689 6200

From 1 July 2016, conveyancing documents able to be processed on Electronic Duties Return (EDR), will no longer be assessed at Revenue NSW. For more information, please visit the Revenue NSW website.