Skip to Content
State Revenue Office
Log in

Duty on fixtures

Form reference: Duties-Form-65

Use the online form

Open the Duties-Form-65 form

What is the purpose of this form?

Complete this form if you acquire fixtures of significant value separately from the underlying land under an arrangement made on or after 19 June 2019. Our website provides more information on the duty payable on a transfer of fixtures

Do not complete this form if the unencumbered value of the fixtures, taken as a whole, is less than $2 million.

Who can complete this form?

This form can be completed by the transferee, the transferor, or a party on behalf of either.

Before you start, please review our SmartForm tips to help you complete this form.

Updated: 9 December 2025