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Taxes that relate to the acquisition and holding of real property in Australia are generally administered at State and Territory level. With the Australian Federation comprising six states and two territories, this means there are eight separate jurisdictions in which these schemes are administered, each with its own variations.

Most purchasers acquire freehold title, with the exception of property in the Australian Capital Territory (ACT), where all land is regarded as Crown land. Purchasers of land in the ACT acquire only a leasehold interest, typically 99 years in duration. In practice, there is little difference in the rights afforded the purchaser because ACT leaseholds simply roll-over to the holder of the lease for a further 99 years on expiration of the existing lease.

Generally, in Australia, title to real property is transferred with the assistance of a solicitor or conveyancer who advises the purchaser of their liability for stamp duty and other taxes relating to the transfer. Capital gains realised on the sale of property are also taxable in Australia – refer to CGT above.