Overview of the CBR scheme

The Conveyance By Return (CBR) scheme is an approved special tax return arrangement under section 49 of the Taxation Administration Act. Subject to the terms and conditions detailed in the CBR User Guide, CBR allows Approved Persons to effectively and accurately calculate stamp duty on approved instruments. These instruments can then be stamped and the duty payable remitted to the Commissioner by way of a monthly return.

What Documents are Included


Single conveyances between non-related parties of:
  • residential property;
  • commercial property where there is no associated conveyance of business property;
  • single conveyances to a nominee pursuant to a contract of sale where the nominee is specified in the contract; and
  • any contract where the purchaser shown is described as "and/or nominee", and the transferee on the subsequent transfer differs from the purchaser or nominated purchaser;
  • any transaction where the total consideration expressed in the contract or transfer does not reflect the full unencumbered value of the property;
  • conveyances between related parties.


Deeds of a type approved by Territory Revenue Office.

The CBR Online system

CBR Online is a web based system that allows Approved Persons to effectively and accurately calculate stamp duty on Approved Instruments. These instruments can then be stamped and the duty payable remitted to the Commissioner of Territory Revenue on a monthly basis. Access to CBR Online is through the Integrated Revenue Application (INTRA) system.

How it Works

  1. Apply to become an Approved Person;

  2. An Approved Person will enter details of documents to be assessed under the CBR scheme into the CBR Online system;

  3. The program will then calculate the amount of stamp duty payable on the document and record the document;

  4. The Approved Person will then be required to collect the assessed stamp duty from the client and stamp the document with the rubber stamp provided free of charge by the Territory Revenue Office;

  5. The clients payment must be banked into the Approved Person’s trust account;

  6. At the end of the month, a Monthly Return Statement will be sent to the Approved Person outlining the total amount of duty payable in respect of all transactions completed that month;

  7. An Approved Person must reconcile the statement to the transactions processed in that month to ensure all were appropriately captured in CBR Online.

  8. An Approved Person must ensure that payment of duty in relation to all transactions settled is made to the Territory Revenue Office no later than 15 days after the close of the month;

  9. Late payment may result in suspension or termination of an Approved Agents access to CBR Online;

  10. The Territory Revenue Office will conduct periodic audits of your records and the stamped documents at the Approved Person’s premises.


There will be a number of benefits for your firm in being approved to use CBR Online:
  • You retain full control over the documents that require stamping;
  • There will be increased security over your documents as they will not leave your premises;
  • There will be a reduction in administration costs as a result of not having to regularly attend this Office;
  • Waiting times associated with stamping routine conveyances is reduced. This is especially relevant for "quick settlements";
  • You can decide what type of documents you want to stamp in-house and when. If you are unable to stamp a document you can still lodge it with the Territory Revenue Office for assessment;
  • A single, aggregated payment is made to this office;
  • You will be able to offer improved service to your clients by being able to provide speedier, more efficient processes;
  • Access to the CBR Online system, stamps and associated technical and administrative support is provided free of charge.

Payment Methods

Payment can be made by electronic funds transfer (EFT), a cheque drawn on the Approved Persons Trust Account, bank cheque or similar cheque of a recognised building society or credit union.

CBR Training

    TRO offers training and support for all new and existing Approved Persons, which includes:
  • Training for the CBR program;
  • Provision of a manual containing system and assessment policies and procedures;
  • Technical backup.

If you require CBR training or assistance please contact the Territory Revenue Office.

CBR User Guide

Please refer to the CBR User Guide for full terms and conditions and instructions on how to use CBR.

Who can be an Approved Person

Solicitors and conveyancing agents may apply to register as a participant in the CBR scheme by completing an online application form through the TRO’s Integrated Revenue Application (INTRA).

The Commissioner may grant approval after consideration of:

  • the volume of transactions conducted by your firm;
  • your ability to maintain records and the accessibility of those records;
  • the experience of the applicant in transacting routine conveyances; and
  • any other information the Commissioner considers relevant.

Further Details

Please contact the Territory Revenue Office if you require further information.