Buyer Tool
Stamp duty on a business purchase in Australia depends on what you're buying — and which state you're in. Goodwill is generally exempt across all states, but plant & equipment and real property attract transfer duty. This calculator estimates your stamp duty liability by asset type for NSW, VIC, QLD, WA, and SA.
✓ Generally exempt from stamp duty
⚠ Usually attracts duty
✗ Attracts duty (property transfer rates)
No — goodwill (the intangible value of a business, customer relationships, brand, and reputation) is generally exempt from stamp duty in all Australian states. This is one reason why purchase price allocation between goodwill and other assets matters significantly in business sale contracts. Always confirm the exact position with a solicitor in your state before exchange.
In most states, plant and equipment (machinery, vehicles, fit-out, tools) is treated as dutiable property and attracts transfer duty when sold as part of a business acquisition. The rate varies by state but typically ranges from 1.5%–5.5% depending on the value bracket. Structuring the purchase to maximise goodwill allocation (where genuine) can reduce duty.
Real property (land and buildings) transferred as part of a business purchase is subject to land transfer duty (stamp duty) in all states, often at the same rates as residential property transfers. This is separate from business asset stamp duty. In some states (notably VIC), land rich entity provisions can also apply to share sales.
In an asset sale (the most common structure for SMB acquisitions), the purchase price is allocated across: goodwill, plant & equipment, stock/inventory, and property. Both buyer and seller must agree on these allocations in the sale contract, and they must reflect genuine market values — the ATO scrutinises inflated goodwill allocations designed purely to minimise stamp duty.
Some states offer concessions for small business transfers, family business succession, or restructuring. The ATO also provides CGT concessions for small businesses on the seller side. A solicitor or stamp duty specialist can advise on applicable concessions for your specific transaction.