Short answer
A Stamp Duty or transfer duty property valuation is an assessment of market value prepared for a stated duty-related purpose, commonly where a property transfer is not supported by an arm’s length sale price or where a revenue authority requires valuation evidence.
ACT Revenue Office and Revenue NSW requirements may differ. The need for a valuation, the duty treatment and the legal effect of any transfer should be confirmed with the client’s solicitor, conveyancer or taxation adviser.
The valuer assesses market value for the relevant property interest and date. The valuer does not calculate duty payable or provide legal advice about the transaction.
Start here
Duty valuation requirements can vary by jurisdiction, transaction type and revenue authority requirements.
In the ACT and NSW region, the required valuation date, property interest and transaction details should be confirmed before the valuation is prepared.
Where the transfer involves related parties, the valuation should be independent and supported by appropriate market evidence.
ACT and NSW requirements
The ACT Revenue Office and Revenue NSW explain their respective duty rules. Market value can be relevant where it exceeds the consideration, but the applicable transaction, date, exemptions and evidence requirements must be confirmed by the adviser or authority. A valuation report does not guarantee acceptance or determine the duty payable.
Information that may assist
Useful documents may include the transfer documents, contract, title details, related-party information, property plans, lease details, renovation information and any revenue authority request for evidence.
The report should state the valuation date, basis of value, property inspected or assessed, assumptions, limitations and market evidence considered.
Common questions
- What is a Stamp Duty property valuation?
- When is a related-party transfer valuation needed?
- What valuation date is used for Stamp Duty?
- What documents are needed for a Stamp Duty valuation?
- What is market value for Stamp Duty?
- Can a Stamp Duty valuation be updated?
Discuss your valuation instruction
For property in Canberra, the ACT or surrounding NSW, provide the address, transaction details, adviser-confirmed valuation date and any revenue-office instructions. Your solicitor, conveyancer or tax adviser confirms the duty treatment; the valuer assesses market value for the agreed instruction.
Related glossary
- Stamp Duty
- Transfer Duty
- Market Value
- Dutiable Value
- Related Party Transfer
- Date of Valuation
- Unencumbered Value
- Comparable Sale
- Assumption
- Limitation
Related articles
- What is Market Value?
- What is an arm’s length sale?
- The Valuation Process
- Canberra Total Property Cost Calculator
Related services
Prepared by:
Tigran Amiyants, Certified Practising Valuer (CPV), Managing Director, Northbourne Valuers.
Last reviewed:
12 September 2026.
General information note:
This page provides general information only and does not constitute valuation, legal, taxation or financial advice. Every valuation depends on the specific property, purpose, valuation date, evidence, assumptions and instructions. Legal, taxation and financial matters should be discussed with the appropriate qualified adviser.