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jamesrana79(Initiate)Initiate
11 May 2026

I have my accountant setup my SMSF (with corporate trustee) Bare Trust (i.e. bare trust 2) (for property purchase). My lender is asking for "stamping evidence" for these 2 trust deeds. I am not sure what this means or how/where can I get these documents. I have reached out to my accountant and haven't heard anything yet. Please note that I already have another bare trust (bare trust 1) inside my SMSF using which I have already purchased a property last year. That time the lender didn't ask for stamping evidence (that was a different lender). The first property I have bought under SMSF is in Sep 2025. And the 2nd one I am expecting to settle on mid-June 2026. Is there any/potential issue?


Please advise.

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3 replies
86 views
3 replies

All replies

RachelATO(Community Moderator)Community Moderator
13 May 2026

Hi @jamesrana79,


Stamping (or stamp duty) on trust deeds refers to a state or territory government tax that may apply when certain legal documents are created or executed. The requirement to pay stamp duty and obtain stamping evidence varies between states and territories and depends on the type of trust and the assets involved.


Your lender is asking for evidence that any required stamp duty has been paid on your SMSF trust deed and bare trust deed. Whether stamp duty is payable depends on where the trusts were established and the specific circumstances of your property purchases.


Different lenders have different requirements for documentation. It's possible your first lender didn't require stamping evidence while your current lender does as part of their internal policies and risk assessment processes. This doesn't necessarily indicate a problem with your first property purchase in September 2025.


Your accountant is the right person to follow up with. They can confirm whether stamp duty was payable on your trust deeds, and if so, advise you on how to obtain it from your state or territory revenue office. If stamp duty was not required in your jurisdiction, your accountant should be able to provide written confirmation of this to your lender.

Liked by jamesrana79
jamesrana79(Initiate)Initiate
13 May 2026

Hi @RachelATO,


Thanks a lot for your detailed response. I have a follow-up question on this if it’s ok.


I live in Sydney, NSW, and my accountant is also having registered address in NSW.


Now, inside all of my SMSF and Bare Trust deed (both 1 & 2) documents, I see the “Jurisdiction” is noted as “NSW”. And

  • For Bare Trust 1: the property I bought is in WA
  • For Bare Trust 2: the property is in VIC (settlement expected mid-June).

In my case, which state/territory will be applied? Is it the property’s location or the registered address of the Bare Trust/Trustee? For all of my entities, I am using my accountant’s office address as the registered address.


Thanks again.

KaraATO(Community Support)Community Support
14 May 2026

Hi @jamesrana79,


The jurisdiction that applies depends on the specific legal or tax matter you're dealing with. For your bare trusts and SMSF, the jurisdiction stated in the trust deed (NSW in your case) generally applies to legal matters such as interpreting the deed.


For property-related matters like land tax, the rules come from where the property is located.


This means:

  • WA rules apply to your WA property, and
  • VIC rules apply to your VIC property.

In general, property taxes and state requirements follow the property’s location, while trust administration and legal matters follow the jurisdiction in the deed or where the trustee operates. Each state has different rules, so you’ll need to comply with the WA and VIC requirements for those properties. You may wish to contact the relevant state revenue office for more info.


As a trustee, you must:

For tax and administrative purposes, your SMSF and bare trusts deal with the ATO, and the trustee is responsible for managing the records and lodging returns. If you’re based in NSW, using your own address or your tax agent’s NSW address is generally appropriate for your records and correspondence.


Mimicking @RachelATO advice earlier, it may be best to speak with your registered tax agent. They can help you understand your obligations in each state for your properties, including land tax and ongoing compliance requirements, and whether the jurisdiction clause in your deeds affects your specific circumstances.


Your SMSF auditor can then assess whether your records and arrangements meet the relevant compliance requirements.

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What is SMSF and Bare Trust deed stamping/duty? | ATO Community