Stamp Duty
Stamp duty is a State tax on documents and certain transactions, such as:-
- Motor vehicle registration and transfer
- Life and general insurance policies
- Mortgages
- Leases and hire arrangements
- Transfer of real property or business assets
- Transfer of non-quoted shares
There are different rates for each type of transaction and there are also a range of exemptions that apply in particular circumstances.
Duties are administered by the Office of State Revenue (or its equivalent) in each State.
The relevant websites are listed below:-