As we start the new year, we wrap up some of the significant stamp duty and land tax changes and publications that happened over 2022 and note a few things to look out for in 2023 that were flagged in 2022. With commentators forecasting a drop in housing values in 2023 and investors remaining cautious with interest rate rises, it will be interesting to see how this will influence state tax policy given the continued heavy reliance on property for state revenue.





Western Australia

South Australia


  • From 1 July 2022, commercial properties with a dutiable value of $1,700,000 or less will pay no conveyance duty
  • From 1 July 2022, eligible owner-occupier transactions have a lower rate of duty and an increased lowest rate threshold
  • ACT 2022 Budget at a glance


  • Abolition of the property activation levy from 1 July 2022, which imposed a charge on vacant land and unoccupied buildings in the Darwin CBD
  • New stamp duty exemption for house and land packages and speculative builds from 1 July 2022
  • KWM Northern Territory 2022 budget update