Stamp Duty is a general purpose tax that is imposed on various types of documents and transactions relating to property acquisitions such as land, mining tenements, exploration licences, business property and interests in land holding corporations and unit trusts. It is also imposed on leases of land where valuable consideration in addition to or without rent is given for the lease, policies of insurance (life and general), deeds relating to trusts and the transfer and issue of motor vehicle certificates of registration.
View an overview of these documents and transactions, including rates, concessions and exemptions.
The revenue is paid into the Central Holding Authority of the Territory and is used to meet the costs of essential public services such as education, health, law and order, and public safety.
View further information on the general administration of stamp duty including the period for lodgement of documents and payment of duty, interest and penalties, objection rights and refunds.