A Stamp Duty Valuation is a formal assessment of a property’s market value used to calculate the amount of stamp duty payable during a property transaction. It ensures that the duty reflects the property’s true market value, especially in cases where the sale price may not represent an arm’s-length transaction.
Stamp duty is a state-imposed tax on property transfers. While many transactions use the contract price to calculate duty, a stamp duty valuation is required when:
- The property is transferred between related parties (e.g. family members, trusts)
- The sale price is below market value or involves non-monetary consideration
- The property is gifted or sold at a discount
- A fractional interest is transferred
- The transaction involves business restructuring or asset reallocation
In these cases, Revenue NSW (or the relevant state authority) may require an independent valuation to ensure duty is calculated on the fair market value, not just the declared price.

