Is the sale for less than the unencumbered market value?

This information is obtained via the Digital Duties Form. Please refer to the Settlement Statement under Transaction - Consideration and Value.

If the sale is for less than the unencumbered value, the Commissioner requests evidence of the market value, in the form of a State Revenue Office approved valuation, to ascertain the dutiable value. For more information on State Revenue Office approved valuations, see Market Value.