Lodgement category | State Revenue Office

Lodgement category	Description and evidentiary requirements
Transfer between spouses	Transfer between persons who are married to each other or who are domestic partners of each other, and no other person is entitled to take an interest in the property under the transfer. Transferee(s) and transferor(s) must be natural persons Transfer of land document SRO Duties Form 62 - Purchaser statement SRO Duties Form 9A - Transfer between spouses/domestic partners statutory declaration a court order OR a binding financial agreement
Gift between related parties	Transfer of land document SRO Duties Form 62 - Purchaser statement Valuation as at the date of the transfer Notice of acquisition
Transfer between related parties without concessions	Covering letter Transfer of land document SRO Duties Form 62 - Purchaser statement Contract of sale (optional) SRO Duties Form 2 - Goods statutory declaration (optional) SRO Duties Form 6A - Transactions treated as sub-sales of land statutory declaration (if nominations have occurred) Valuation Notice of acquisition
Transfer between unrelated parties without concessions	Covering letter Transfer of land document SRO Duties Form 62 - Purchaser statement Contract of sale (optional) SRO Duties Form 1 - Goods statement for residential land, OR SRO Duties Form 2 - Goods statutory declaration SRO Duties Form 6A - Transactions treated as sub-sales of land statutory declaration (if nominations have occurred) Notice of acquisition
Transfer between related parties with concessions	Covering letter Transfer of land document SRO Duties Form 62 - Purchaser statement Contract of sale including special conditions excluding vendor’s section 32 statement SRO Duties Form 2 - Goods statutory declaration SRO Duties Form 4A - Off-the-plan sales statutory declaration SRO Duties Form 53D - Principal place of residence (PPR) concession declaration SRO Duties Form 61 - PPR concession and eligible first-home buyer duty reduction declaration Duties Form 8F - Pensioner exemption / concession SRO Duties Form 6A - Transactions treated as sub-sales of land statutory declaration (if nomination occurred) Proof of payment of purchase price Valuation as at the date of contract and as at the date of transfer Notice of acquisition
Transfer between unrelated parties with concessions	Covering letter Transfer of land document SRO Duties Form 62 - Purchaser statement Contract of sale including special conditions excluding vendor’s section 32 statement SRO Duties Form 1 - Goods statement for residential land, OR SRO Duties Form 2 - Goods statutory declaration SRO Duties Form 4A - Off-the-plan sales statutory declaration SRO Duties Form 61 - PPR concession and eligible first-home buyer duty reduction declaration Duties Form 8F - Pensioner exemption / concession SRO Duties Form 6A - Transactions treated as sub-sales of land statutory declaration (if nomination occurred) Notice of acquisition
Family farm transfer to relatives	SRO Duties Form 13 - Family farm exemption statutory declaration
Change in the manner of holding from tenants in common in equal shares to joint proprietors or vice versa	Transfer of land document SRO Duties Form 62 - Purchaser statement Certificate of title
Deceased estate	Covering letter (including date of birth and gender of life tenant) Transfer of land document SRO Duties Form 62 - Purchaser statement Contract of sale including special conditions excluding vendor’s section 32 statement SRO Duties Form 1 - Goods statement for residential land, OR SRO Duties Form 2 - Goods statutory declaration Will and probate/letter of administration Inventory and distribution statement Certificate of title Court order
Other (transactions that are outside of the above list)	Refer to our Evidentiary Requirements Manual