Nature of transfer

The Nature of Transfer field provides a broad indication of the type of transfer being processed.

Indicators of the Nature of Transfer are listed in the table below. If the transfer does not suit any of the Nature of Transfer options, contact the State Revenue Office as the documents may be restricted from Duties Online and may need to be referred to us for processing.

Indicators of the Nature of Transfer
Nature of transfer value Indicators
Contract of sale on or after 1 July 2017
  • Contract of sale
  • Settlement Statement – digital duties form
Contract of sale prior to 1 July 2017
  • Contract of sale
  • Goods Form 1 or 2
  • Form 62 - Purchaser Statement
Sale without contract – transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
  • Proof of market value
Sale without contract – transfer date prior to 1 July 2017
  • Proof of market value
  • Goods Form 2 (optional)
  • A money value as consideration
  • Form 62 - Purchaser Statement     
Desire to make a gift – transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
  • Proof of market value
Desire to make a gift - transfer date prior to 1 July 2017
  • Proof of market value
  • Goods Form 2 (optional)
  • No money value as consideration
  • Form 62 - Purchaser Statement
Spouse or domestic partner - for natural love and affection – transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
    (If the property transferred is not for Principal Place of Residence)
Spouse or domestic partner - for natural love and affection – transfer date prior to 1 July 2017
  • Contract of sale (if any)
  • Consideration on transfer (if any)
  • Proof of market value (if any )
  • Duties Form 9A
  • Form 62 - Purchaser Statement

Note: If the transfer includes a transferee other than a spouse, the transaction is restricted and must be lodged via the State Revenue Office (SRO) Duty Determination menu.
Spouse - breakdown of relationship - transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
Spouse - breakdown of relationship - transfer date prior to 1 July 2017
  • Duties Form 9A
  • Form 62 - Purchaser Statement    

Note: If the transfer includes a transferee other than a spouse, the transaction is restricted and must be lodged via the SRO Duty Determination menu.
Spouse - breakdown of relationship - pursuant to a court order transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
  • A court order involving the parties in the transfer
Spouse - breakdown of relationship - pursuant to a court order - transfer date prior 1 July 2017
  • A court order involving the parties in the transfer
  • Form 62 - Purchaser Statement    

Note: If the transfer includes a transferee other than a spouse, the transaction is restricted and must be lodged via the State Revenue Office (SRO) Duty Determination menu.
Spouse - breakdown of relationship - pursuant to a binding financial agreement - transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
  • A binding financial agreement involving the parties in the transfer
Spouse - breakdown of relationship - pursuant to a binding financial agreement - transfer date prior to 1 July 2017
  • A binding financial agreement involving the parties in the transfer
  • SRO Form 62 - Purchaser Statement    

Note: If the transfer includes a transferee other than a spouse, the transaction is restricted and must be lodged via the State Revenue Office (SRO) Duty Determination menu.
Change in the manner of holding from tenants in common in equal shares to joint proprietors or vice versa
  • Copy of the current Certificate of Title or a Landata property search showing that the parties on title are the same as the parties on the transfer
  • Settlement Statement – digital duties form

Note: Total interest passing must be zero of zero for this exemption to apply. If interest is greater than this amount, or there are more than two parties subject to the change, the transaction must be lodged via the State Revenue Office (SRO) Duty Determination menu.
Devise in accordance with a will of the deceased - transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
  • Grant of Probate with copy of will attached
  • No consideration
Devise in Accordance with a will of the deceased - transfer date prior to 1 July 2017
  • Grant of Probate with copy of will attached
  • No consideration
  • Form 62 - Purchaser Statement

Note: If the transfer is not strictly in accordance with the will of the deceased, the transfer must be lodged via the State Revenue Office (SRO) Duty Determination menu.
Family farm transfer to relatives - transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
Family farm transfer to relatives - transfer date prior to 1 July 2017
  • Family Farm Exemption Statutory Declaration
  • Form 62 - Purchaser Statement
Transfer to a superannuation fund - transfer date on or after 1 July 2017
  • Settlement Statement – digital duties form
  • Statutory declaration by the trustee of the superannuation fund
  • No consideration
  • Transferor is the member of the superannuation fund
Transfer to a superannuation fund - transfer date prior to 1 July 2017
  • Statutory declaration by the trustee of the superannuation fund
  • No consideration
  • Transferor is the member of the superannuation fund
  • Form 62 - Purchaser Statement
Other
  • Transactions under this category are of a complex nature and documents must be lodged by selecting State Revenue Office (SRO) Duty Determination for duty assessment