90 day deadline

The filing date is normally 30 days after you first come within the charge to ATED. For example, if you newly purchased a dwelling you will need to file a return within 30 days of the date of acquisition. However, there are 2 exceptions to the 30 day rule. These are

• where a dwelling comes within ATED as a result of being newly built or
• it's a new dwelling produced from other dwellings

In these 2 circumstances the return must be made within 90 days of the defined ‘completion date’ or occupation if earlier.