Property Purchase (Buyer) - SA - Standard Residential Purchase

When is stamp duty paid on a South Australian home purchase?: RevenueSA states that stamp duty becomes payable at settlement, when the property transfers into the buyer's name, and that in practice the purchaser pays it. A foreign person also pays a foreign ownership surcharge of 7% of the value of the residential interest acquired, at the same time as the duty. Stamp duty relief for eligible first home buyers applies only to a new home, an off-the-plan apartment or vacant land, not an established home, and must be assessed by the Commissioner of State Taxation rather than self-determined.

Does the buyer need the vendor's ATO clearance certificate?: Yes. For contracts signed on or after 1 January 2025 the ATO requires the buyer to withhold 15% of the price and pay it to the ATO at settlement unless every vendor gives a valid foreign resident capital gains withholding clearance certificate (or a variation notice) at or before settlement.

Jurisdiction: South Australia. Transfers are registered under the Real Property Act 1886 (SA) with lodgement through Land Services SA, and since 3 August 2020 the Registrar-General has required electronic lodgement of the dealings that are electronically enabled, including transfers, mortgages, discharges and caveats, through an approved electronic lodgement network operator (PEXA or Sympli). Stamp duty is administered by RevenueSA under the Stamp Duties Act 1923 (SA). The buyer may retain a legal practitioner or a registered conveyancer, but only a legal practitioner can sign the Form 3 certificate that removes the cooling-off right.

The Process at a Glance: The file opens with a conflict check, costs disclosure, verification of identity and a signed client authorisation, and the buyer is screened for foreign investment and first home buyer issues. The contract, and any Form 1 already served, is reviewed before the client signs, and the method of sale is recorded because it decides whether cooling-off applies. Once the contract is signed the cooling-off deadline is diarised from the later of the contract and service of the Form 1, and the deposit is held to $100 until cooling-off ends. The Form 1 is audited, the title is searched, the building inspection and finance conditions are managed and the vendor's ATO clearance certificate is obtained. About two weeks before settlement the duty and any surcharge are assessed through RevenueSA Online, the electronic workspace is opened, the transfer and mortgage are prepared, land tax and emergency services levy certificates are ordered and the settlement statement and shortfall are agreed. Settlement and lodgement happen together in the workspace, after which registration is confirmed, any purchaser's caveat is withdrawn and the client receives a final report.

Key Legislation: Land and Business (Sale and Conveyancing) Act 1994 (SA) - s 5 (cooling-off and the $100 deposit limit), s 6 (instalment contracts and deposits), s 7 (vendor's statement at least 10 clear days before settlement), s 9 (agent's certificate), s 10 (accuracy and amendment), s 13A (prescribed notice), s 15 (remedies), s 16 (defences and waiver), s 17 (service) and s 27 (only a legal practitioner or registered conveyancer may prepare a conveyancing instrument for fee or reward). Land and Business (Sale and Conveyancing) Regulations 2025 (SA) - reg 6 and Form 3 (legal practitioner's certificate and waiver), reg 8 and Form 1 (vendor's statement), reg 16 and Schedule 2 (prescribed notice) and reg 32 (service by email). Real Property Act 1886 (SA) - s 54 (manner of lodgement), s 56 (priority), s 67 (no interest passes until registration), s 69 (indefeasibility), s 96 (transfers), ss 154A to 154G (priority notices), ss 155 and 156 (powers of attorney), s 191 (caveats), s 240F (client authorisation) and s 273A (verification of identity). Electronic Conveyancing National Law (South Australia) Act 2013. Stamp Duties Act 1923 (SA), as explained by RevenueSA. Foreign resident capital gains withholding: ATO guidance.

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