Aggregated transactions (s. 30) toolkit

This toolkit brings together everything you need to know about self assessing transfer duty on 'aggregated' transactions, where dutiable transactions made as part of one arrangement must be assessed together.

Under section 30 of the Duties Act 2001, dutiable transactions that together form substantially one arrangement are aggregated. As a registered self assessor, in certain cases you must assess transactions that are linked.

Find out more about approved transactions for transfer duty self assessors.

Relevant factors should be considered when determining if section 30 should apply to linked transactions. These include:

  • if the transactions are contained in one instrument
  • if contained in separate instruments, any of the transactions are conditional on entry into, or completion of, any of the other transactions
  • whether the parties to any of the transactions are the same or are related
  • the timeframe over which the transactions take place
  • whether, before the transactions take place, the dutiable properties were used together or dependently by the transferor or transferors
  • whether, after the transactions take place, the dutiable properties are used together or dependently by the transferee or transferees.

Transfer duty for transactions linked under an aggregation will be calculated on the total consideration or value of all the transactions, and when the liability date for each arose. The liability is then apportioned between them.

Each party to the dutiable transactions must, when lodging them for assessment, state details known to them about:

  • all of the dutiable property included or to be included in the arrangement
  • the dutiable value of each dutiable transaction.

Assessing aggregated transactions

Use the section 30 interactive help to determine if linked transactions should be aggregated for transfer duty purposes.

Read step-by-step procedures for aggregating transactions using OSRconnect:

Read our endorsing examples if you are unsure how to stamp documents for an aggregation.

Aggregating with previously assessed transactions

You can apply section 30 to a new transaction even if the transaction you want to aggregate it with has already been submitted. You will need to enter the transaction number of the previous transaction(s) in OSRconnect.

Including building contracts in an aggregation

If you have a building contract that includes the supply of materials (chattels) with the transfer of the land on which the building is to be built, you do not need to aggregate it with other transactions. This is because a building contract is an agreement for the provision of services, and is not considered to be an agreement for the sale of chattels.

Transfer duty on GST

Generally, if GST is payable under a contract as part of, or in addition to, the stated consideration, then transfer duty is calculated on the total (including GST). As such, GST can be included when aggregating transactions.

Public rulings

You may find the following public rulings useful when self assessing aggregated transactions:

Also consider...


Office of State Revenue
For transfer duty self assessment queries:

For queries on payroll tax, land tax and royalties:

  • call 1300 300 734 (Australia) or +61 7 3179 2500 (overseas)
  • send an email using our online enquiry form.