Stamp Duty Valuations For Related-Party & Trust Transfers

You’ll typically need a Stamp Duty valuation when:

• Related-party transfers (spouses/partners, parent-to-child, siblings, extended family).
  
  
• Transfers to/from a trust, company or SMSF (e.g., moving a property into a family trust or from an individual to an SMSF).
  
  
• Adjusting ownership splits (e.g., 50/50 to 70/30).
  
  
• Gifts or below-market transfers (no or low consideration).
  
  
• Court orders/family law settlements involving title changes.
  
  
• Private sales without an independent selling agent.
  
  
• Fractional interests or complex asset bundles where duty is assessed on the higher of consideration or market value. 

While each jurisdiction uses its own legislation and practice notes, the themes are consistent: duty is assessed on consideration or market value (whichever is higher), and independent evidence is required for non-arm’s-length cases. Below are highlights you can rely on (we work with all states; if your matter sits outside these, we’ll brief you on the exact rules).

New South Wales (Revenue NSW)

• Market value rule: Duty is calculated on the greater of consideration or unencumbered value. 
  
  
• When evidence of value is required: Related parties, no consideration, non-monetary consideration, no selling agent, fractional interests, or if Revenue is not satisfied the consideration reflects market value. 
  
  
• Evidence & who can value: Revenue can require evidence of value and accept valuations from a person “suitably qualified” (practically, a Certified Practising Valuer (CPV) meets expectations).
  
  
• Complex matters: Revenue rulings clarify apportionment and treatment of consideration in bundled asset deals. Revenue NSW

Victoria (SRO Victoria)

• What SRO accepts: Valuations must value the correct interest at the date of the transaction, use an appropriate methodology with comparable sales, include full workings, and conform to API & IVSC standards. SRO may refer matters to Valuer-General Victoria if it doubts the value.
  
  
• Currency: For related-party transfers, the valuation/appraisal should be within 6 months of the date of transfer/contract; appraisals without the valuer’s qualifications stated are rejected.

Queensland (QRO)

• Assessment mechanics: Public Ruling DA505.1.2 explains how duty is assessed when the consideration differs from market value (e.g., using the highest value in a range if consideration is below the range).
  
  
• Transfer duty overview: QRO’s transfer duty resources set out when duty applies and general obligations. 

Western Australia (Department of Treasury & Finance)

• Related-party transactions: WA requires valuation forms (or an electronic valuation request) for related-party duty matters. 
  
  
• Licensed valuer pathway: If you obtain a valuation from a licensed valuer (Land Valuers Licensing Act 1978) and the total value is ≤ $2M, certain valuation forms are not required.
  
  
• General duty assessment: WA confirms duty is calculated on dutiable value with current thresholds updated periodically. 

South Australia (Revenue SA)

• Market value valuation: RevenueSA’s Stamp Duty Document Guides explain when a market value valuation is needed for assessment or self-determination.

Note: ACT, TAS and NT have similar market-value-or-consideration frameworks and will typically seek independent evidence for non-arm’s-length or complex cases. We’ll advise on the specific form, currency and qualification needed for your jurisdiction.

• Effective date at the date of transfer/contract (not “today”). Read More:
  
  
• Correct interest described (full or fractional; improvements, fixtures, plant as relevant). See more information here:
  
  
• Methodology with comparable sales evidence and narrative on adjustments; alternative methods only where sales are insufficient.
  
  
• Detailed workings (assumptions, rentals where relevant, calculations).
  
  
• Standards statement confirming compliance with API and IVSC; valuer qualifications (CPV) stated. 
  
  
• Letter of instruction and scope attached (where required by the authority). Read more:
  
  
• Limitations and reliance transparently disclosed.
  
  
• Purpose limitation: report is for duty only—not for bank lending or other uses. 

For duty, the valuation is as at the date of transfer or contract, not the day we inspect. In Victoria this is explicit; NSW evidentiary notes for share/landholder acquisitions also require values as at the date of acquisition (with recency expectations).

What this means for you:
If a transfer was executed months ago, we still value it retrospectively on that past date, using market data and comparable sales available at that time.

• Photo ID and contact details for transferring/receiving parties.
  
  
• Draft transfer or contract (if any), plus intended ownership split post-transfer.
  
  
• Title search / plan, strata plan (if applicable), and rates notices.
  
  
• Details of relationship between parties (related party, trust/SMSF).
  
  
• Evidence of improvements/condition (access for inspection; plans; DA/CDC if relevant).
  
  
• Letter of instruction from your solicitor (we can provide a template).
  
  
• Any Revenue correspondence (if a case officer has already asked for evidence of value). 
  
  
• Visual placeholder: Checklist graphic: “Everything we need to value your transfer duty correctly (one-page printable)”

• Your representative lodges the transaction via the state’s online duty system (e.g., NSW EDR / eConveyancing), uploading the valuation PDF and any required valuation forms (WA) or evidentiary attachments.
  
  
• For related-party matters, authorities may review the valuation (VIC may refer to Valuer-General).
  
  
• If Revenue queries anything, we respond directly (with your consent) to clarify methodology or provide additional comparables.

We agree pricing after discussing the job (property type/complexity, access, documents, timeframe, number of interests valued). We’ll always tell you if a valuation isn’t necessary. Turnaround depends on scope and evidence—and we’ll prioritise time-sensitive matters (e.g., settlement approaching). 

• Parent-to-child gift (NSW): No consideration; we valued as at contract date with 5 verified comparables bracketing the subject’s attributes. Duty assessed on unencumbered value with no queries.
  
  
• Spousal split change (VIC): 50/50 to 70/30. SRO required date-of-transaction value, API/IVSC compliance, and full workings; cleared first pass. 
  
  
• Individual to SMSF (QLD): Private transfer. QRO accepted valuation; duty assessed per ruling guidance for transactions where consideration differs from market value. 

Experience matters: Unusual properties, constrained access, or atypical rights require method selection and clear limitation statements that still satisfy the authority. Our methodology set is court-approved and we explain findings in plain English.