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In NSW, the cost of stamp duty is based on the property's sale price, or its current market value, whichever is higher. It is calculated on a sliding scale.

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Stamp Duty. When you buy a property or a land in Australia you have to pay a stamp duty on your purchase. Stamp duty sometimes called "transfer duty" in Australia. Stamp duty tax is one of the main revenue streams for the state or territory governments. Each state or territory uses different formulas to calculate it.