{
  "retrievedDate": "2026-10-07",
  "currency": "AUD",
  "nsw": {
    "label": "VERIFIED FACT",
    "period": "FY 2026/27 (1 Jul 2026 – 30 Jun 2027)",
    "sourceName": "Revenue NSW — How to calculate transfer duty",
    "sourceUrl": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/understanding-transfer-duty/calculate-transfer-duty",
    "sourceNote": "Page last updated 19 August 2026 (per search snippet); verified against page content as of research 7 Oct 2026.",
    "brackets": [
      { "range": "$0–$18,000", "rate": "$1.25 per $100 (minimum $20)" },
      { "range": "$18,001–$38,000", "rate": "$225 + $1.50 per $100 over $18,000" },
      { "range": "$38,001–$103,000", "rate": "$525 + $1.75 per $100 over $38,000" },
      { "range": "$103,001–$387,000", "rate": "$1,662 + $3.50 per $100 over $103,000" },
      { "range": "$387,001–$1,290,000", "rate": "$11,602 + $4.50 per $100 over $387,000" },
      { "range": "Over $1,290,000", "rate": "$52,237 + $5.50 per $100 over $1,290,000" }
    ],
    "premiumResidential": {
      "threshold": 3870000,
      "rate": "$194,137 + $7.00 per $100 over $3,870,000",
      "assumption": "ASSUMPTION: applied when value > $3,870,000 (residential purchase assumed)"
    }
  },
  "vicNonPpr": {
    "label": "VERIFIED FACT",
    "period": "Contracts on/after 1 Jul 2021",
    "sourceName": "SRO Victoria — Land transfer duty (non-PPR) current rates",
    "sourceUrl": "https://sro.vic.gov.au/about-us/rates-and-statistics/current-rates/land-transfer-duty-non-principal-place-residence-current-rates",
    "brackets": [
      { "range": "$0–$25,000", "rate": "1.4% of value" },
      { "range": ">$25,000–$130,000", "rate": "$350 + 2.4% of excess over $25,000" },
      { "range": ">$130,000–$960,000", "rate": "$2,870 + 6% of excess over $130,000" },
      { "range": ">$960,000–$2,000,000", "rate": "5.5% of whole value" },
      { "range": ">$2,000,000", "rate": "$110,000 + 6.5% of excess over $2,000,000" }
    ]
  },
  "vicPpr": {
    "label": "VERIFIED FACT",
    "period": "Contracts on/after 6 May 2008 (PPR only ≤ $550,000)",
    "sourceName": "SRO Victoria — Land transfer duty (PPR) current rates",
    "sourceUrl": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/land-transfer-duty-principal-place-residence-current-rates",
    "sourceNote": "Page Updated: 10 July 2026 (per search); verified as of research 7 Oct 2026.",
    "brackets": [
      { "range": "$0–$25,000", "rate": "1.4%" },
      { "range": ">$25,000–$130,000", "rate": "$350 + 2.4% excess of $25k" },
      { "range": ">$130,000–$440,000", "rate": "$2,870 + 5% excess of $130k" },
      { "range": ">$440,000–$550,000", "rate": "$18,370 + 6% excess of $440k" },
      { "range": ">$550,000", "rate": "use general (non-PPR) rates" }
    ]
  },
  "outOfScope": [
    "NSW first-home buyer exemptions/concessions",
    "VIC first-home buyer exemption/concession",
    "Foreign purchaser surcharge (NSW) / VIC foreign 8%",
    "Pensioner, off-the-plan, regional concessions",
    "Other states",
    "Legal/tax advice"
  ]
}