Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments, excluding the Australian Capital Territory (ACT), to facilitate the replacement of the existing stamp duty on sales of residential and non‐residential properties with a broad‐based land tax.

From 1 July 2023, property acquisitions would not be liable for stamp duty, but would instead be liable for an ongoing land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments, excluding the Australian Capital Territory (ACT), to facilitate the replacement of the existing stamp duty on sales of residential and non‐residential properties with a broad‐based land tax.

From 1 July 2023, property acquisitions would not be liable for stamp duty, but would instead be liable for an ongoing land tax.