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Mortgage Duty changes - NSW
Issue date: 27 August 2007
Category: Sales & Lending
Importance: High
Distribution: Australia
Item number: wk07.246.34
Classification: Internal
Key Information
· The New South Wales state government has announced abolition of their mortgage duty in three stages:
o From 1 September 2007, mortgage duty will not be chargeable on advances made in connection with owner occupied housing
o From 1 July 2008, mortgage duty will not be chargeable on advances made in connection with investment housing
o From 1 July 2009, remaining mortgage duties will be abolished
Stage 1:
· Borrowers must be natural persons (not a company) and loans must be used predominantly for one or more of:
o financing the acquisition of a residence
o financing the construction of a residence
o financing alterations or additions to a residence
o financing the acquisition of residential land
o repaying (refinancing) another advance that was used for any of these purposes
· Forms will be required to support applications and these are currently being developed
· NSW Office of State Revenue is providing guidance regarding their requirements and will be communicated in due course
Stages 2 and 3:
o Details will be published closer to implementation dates
Action Required
Ongoing
· Continue to quote mortgage duty in applications until more details are known
· If applications are drawn with surplus mortgage duty, the amounts will remain in the loan account
· If an application is drawn with underquoted mortgage duty, the usual recovery procedures will apply |
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悉尼市政厅 (2010-7-11) jmms_smmj 
发表于 2007-8-24 18:45
