Lodgement category

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
Gift between related parties
Transfer between related parties without concessions
Transfer between unrelated parties without concessions
Transfer between related parties with concessions
Transfer between unrelated parties with concessions
Family farm transfer to relatives
Change in the manner of holding from tenants in common in equal shares to joint proprietors or vice versa
Deceased estate
Other (transactions that are outside of the above list) Refer to our Evidentiary Requirements Manual