Setting up a discretionary or family trust is a well-established strategy for tax planning, asset protection, and succession planning. But one essential legal step is often missed or misunderstood: trust deed stamping. This process confirms the legal standing of the trust and ensures it is recognised by revenue authorities across Australia.
In 2025, updated rules and state-by-state differences have made this compliance step more complex, and more important, than ever. Trusts established in NSW, Victoria, and the Northern Territory (excluding superannuation trusts) must be stamped through a state revenue office or registered agent, such as Equil Advisory, within a strict time frame. If this isn’t done correctly, the deed may be unenforceable and could trigger penalties or ATO scrutiny.
At Equil Advisory, we help clients navigate trust establishment, compliance, and structuring decisions with confidence. In this article, we explain what trust deed stamping involves, when it applies, how it differs across jurisdictions, and how to avoid the common traps.
What Is Trust Deed Stamping?
Trust deed stamping is the state-based stamp duty payable when a new trust is created. Most commonly, it applies to discretionary and family trusts, where a deed must be signed to legally establish the trust structure.
Stamping validates the trust deed in the eyes of the law. Without it, the trust can be considered non-compliant, and its terms could be challenged if relied upon in a legal, tax, or estate planning context. In many cases, even amended trust deeds must be lodged and may be subject to duty, depending on the jurisdiction.
Stamp duty on trust deeds is relatively modest, usually around $750 or less. Failure to pay it on time, however, can result in penalties, interest charges, and serious administrative headaches.
What are the 2025 Stamp Duty Requirements?
Stamp duty obligations vary between states and territories. Below is a general overview of current stamp duty requirements as of 2025.
| State/Territory | Duty Payable | Lodgement Deadline | Applies To | Notes |
| NSW | $750 | Within 3 months | Discretionary, unit, hybrid, and most other trusts over non-dutiable or unidentified property | Digital stamping required. Superannuation trusts are exempt. If the trust involves dutiable property (e.g. land), ad valorem duty applies instead. |
| VIC | $200 | Within 30 days | Discretionary trusts over non-dutiable property | If the trust deed involves dutiable property (e.g. land), ad valorem duty applies. Superannuation trusts are exempt. |
| QLD | Nil (nominal duty) | Only if dutiable property involved | All trust types | Lodgement only required if the trust involves dutiable property. No duty or lodgement for typical discretionary trusts over cash or non-dutiable property. |
| SA | None | N/A | All trust types | No duty or lodgement required unless the trust involves dutiable property. Optional stamping “exempt” available. |
| WA | None | N/A | All trust types | No duty or lodgement required unless the trust involves dutiable property. |
| TAS | None (post-July 2017) | N/A (unless dutiable property) | All trust types | No duty for new trusts over non-dutiable property. If dutiable property is involved, duty applies and must be lodged within 90 days. |
| ACT | None | N/A | All trust types | No duty or lodgement required unless the trust involves dutiable property. |
| NT | $20 | Within 60 days | All trust types | Duty payable on declaration of trust, regardless of property type. |
Always check with the relevant state revenue authority, or speak with a registered tax agent or trust advisor to ensure your deed is correctly lodged. As a registered stamping agent, Equil Advisory can assist with trust deed compliance across all Australian jurisdictions. Contact us for expert guidance.
When Does a Trust Deed Need to Be Stamped?
Stamp duty is generally payable when a discretionary or family trust is established through the execution of a trust deed, particularly in NSW, Victoria, and the Northern Territory. In these states, the deed must be lodged and stamped within a set time frame – typically 30 to 90 days – even if the trust holds no assets or no duty is ultimately payable. Failing to lodge within this window can still result in penalties or a non-compliant deed.
Amended deeds, such as variations to trustee powers or beneficiary clauses, can trigger new duty depending on how significant the changes are and the applicable state laws.
In many cases, even zero-duty deeds must still be submitted to the state revenue office. Failure to lodge can still attract penalties for late compliance.
What Are The Stamp Duty Rules for SMSF Trust Deeds?
Stamping rules for superannuation trust deeds differ from other trust types. In most states, a self-managed superannuation fund (SMSF) trust deed is not subject to stamp duty if it meets the definition of a complying super fund.
However, some jurisdictions still require lodgement for record keeping, and any changes to the deed, such as the appointment of new trustees, may have separate implications. To ensure compliance, check the specific requirements in the relevant state or territory when establishing or amending an SMSF deed.
Why the Trust Deed Itself Matters
A trust deed is the legal foundation of the trust. It defines the trustee’s powers, the role of beneficiaries, and how income or assets are to be managed and distributed.
Poorly drafted deeds or unclear roles can lead to disputes, tax inefficiencies, and compliance failures, particularly during audits or estate disputes. For business owners using trusts as part of a tax or succession planning strategy, a well-crafted deed is essential for both flexibility and protection.
What Are The Risks of Non-Compliance?
Failing to stamp a trust deed, or missing the lodgement deadline, can result in:
- Penalties and interest from the relevant revenue office
- A deed that is unenforceable or can be challenged in court
- Delays or complications during audits, business transactions, or estate planning
- Increased ATO scrutiny in the event of related party dealings or trustee changes
Late stamping is often still possible, but additional costs may apply. It’s far better to get it right the first time.
Common Questions About Trust Deed Stamping
Do all trust deeds need to be stamped?
Not all, but most discretionary and family trust deeds do. Even if no duty is payable, lodgment may still be required to ensure compliance.
What happens if I don’t stamp a trust deed?
Late or missed stamping can result in penalties, interest charges, and potential legal issues. In some cases, the trust deed may not be enforceable in court.
Can I stamp a deed after the deadline?
Yes, but penalties and interest may apply. It’s best to stamp on time. If you’ve missed a deadline, seek advice immediately.
Is stamping required for SMSF deeds?
Usually no, but this can vary. Some states require SMSF deeds to be lodged even if no duty is payable. Always check local rules or consult an expert.
Do trust deed amendments need to be stamped?
Sometimes. If the amendments significantly alter the nature of the trust, they may trigger new duty obligations. This depends on the state and the type of changes.
Speak to Equil Advisory
Understanding the stamping requirements for trust deeds is essential for compliance and peace of mind. If you’re establishing a trust or updating your deed, make sure you know your state’s rules and avoid costly mistakes.
Contact the Equil Advisory team for tailored guidance on trust structuring and compliance across all Australian jurisdictions.
