The Upload Documents function allows you to electronically submit supporting documents relating to your lodgement. Each lodgement category has its own set of evidentiary requirements as specified below. The required documents default for each transaction category but if you have additional documents to submit, use the Add more Documents function.
If you do not want to submit a default document as specified in the Document Type drop down, you must remove the document from the list by clicking Remove. Failing to submit all supporting documentation may delay the lodgement's turn-around time.
The total documents submitted for each lodgement cannot exceed 20mb. Documents uploaded but not submitted within 30 days are not retained as an attachment and will need to be uploaded again before submitting the transaction(s).
If the contract or transfer date is on or after 1 July 2017, the digital duties form replaces all former State Revenue Office Duties Forms. Once the digital form is claimed in Duties Online, transactional information will pre-populate into your transaction. The digital form automatically links to your lodgement. You are still required, as normal, to upload and submit additional documents, such as Contract of Sale, Transfer of Land.
Trust exemptions and concessions
- Covering letter
- Transfer of Land document
- Duties Form 62 - Purchaser Statement
- Notice of Acquisition
- Stamped Trust Deed
- Statutory Declaration as per Evidentiary Requirements Manual
- Other (refer to ERM)
s36 - Trustee of fixed trust to beneficiary
Transfer of property held in a fixed trust to the beneficiaries of that trust who were beneficiaries of the trust at the relevant time, being the time that the property is first subject to the trust.
| Section | Evidentiary requirement |
|---|---|
| s36 (1)(c)(i) | Property passing to beneficiaries of fixed trusts |
| s36 (1)(c)(ii)(A) | Property passing to beneficiaries of fixed trusts |
| s36 (1)(c)(ii)(B) | Property passing to beneficiaries of fixed trusts |
s36A - Trustee of discretionary trust to beneficiary
Transfer of property held in a discretionary trust to the beneficiaries of that trust who were beneficiaries of the trust at the relevant time, being the time that the property is first subject to the trust.
| Section | Evidentiary requirement |
|---|---|
| s36A (1)(c)(i) | Property passing to beneficiary (not acting as trustee of trust) of the discretionary trust |
| s36A (1)(c)(ii) & (3) para (a) | Property passing to beneficiary (acting as trustee of another trust with natural person beneficiaries) of discretionary trusts |
| s36A(1)(d) | Property passing to beneficiaries of discretionary trusts |
s36B - Trustee of unit trust to unit holder
Transfer of property held in a unit trust to the unit holder of that trust irrespective of whether the beneficiary is a natural person or a corporate unit holder,
| Section | Evidentiary requirement |
|---|---|
| s36B (2)(a)(i) | Property passing to natural person unit holder absolutely |
| s36B (2)(a)(ii) | Property passing to unitholders in unit trust schemes |
| s36B (2)(b) | Property passing to unitholders in unit trust schemes |
| s36B (2)(c) | Property passing to a unitholder as the trustee of a discretionary trust |
s38A(b) - Transfer to a special disability trust
A declaration of trust that establishes a special disability trust for no consideration. Where the dutiable value of the property subject of the declaration exceeds $500,000, duty is chargeable only in respect of the dutiable value of the property exceeding $500,000. If the dutiable property is not gifted by an immediate family member, this exemption does not apply.
| Section | Evidentiary requirement |
|---|---|
| s38a | Transfer to a special disability trust |
s41A - Trustee of superannuation fund to a member
A transfer of property from a superannuation fund to a beneficiary of the fund where the value of the property does not exceed the beneficiary's entitlement in the fund. The exemption only applies to the extent of a beneficiary's entitlement to the property of the trust fund.
| Section | Evidentiary requirement |
|---|---|
| s41A | Property passing to beneficiaries of superannuation funds |
s34 - Apparent purchaser to real purchaser
A transfer from the apparent purchaser to the real purchaser where the real purchaser has provided the purchase money for the dutiable property.
| Section | Evidentiary requirement |
|---|---|
| s34 (1) (a) (i) | Declarations of trust for land vested in an apparent purchaser |
| s34 (1) (a) (ii) | Declarations of trust for land vested in an apparent purchaser |
| s34 (1)(b) | Property vested in an apparent purchaser |
s33 - Change of trustee
Transfer as a consequence of a current trustee retiring or the appointment of a new trustee.
| Section | Evidentiary requirement |
|---|---|
| s33 | Change of trustee |
s35 - Transfers to and from a trustee or nominee
Transfer to a trustee or nominee of a bare trust and re-transfer back to the transferor without change of beneficial ownership.
A declaration of trust by a trustee or nominee where the property is held on trust solely for the transferor without any change in beneficial ownership.
It is also a transfer made by way of re-transfer back to the transferor without any change in beneficial ownership if no person other than the transferor has had a beneficial interest in the property between the transfer to the trustee or nominee and the re-transfer.
| Section | Evidentiary requirement |
|---|---|
| s35 (1)(a) | Transfer by the transferor to a trustee without any change to beneficial ownership - bare trust |
| s35 (1)(b) | Declaration of trust by a trustee holding property solely for the transferor without any change in beneficial ownership |
| s35 (1)(c) | Transfer made by re-transfer - bare trust transfers |
s40 – Transfer between superannuation funds
Transfer of property between complying superannuation funds for no consideration. The transfer occurs in connection with a person ceasing to be a member of the fund from which the property is transferred and the person becoming a member of the fund to which the property is transferred.
| Section | Evidentiary requirement |
|---|---|
| s40 (1) | Transfer of property from one superannuation fund to another |
Primary production
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Contract of Sale including special conditions, excluding vendor’s Section 32 Statement
- Duties Form 62 - Purchaser Statement
- Duties Form 2 – Goods statutory declaration
- Duties Form 12 - Primary production and water entitlements (for all land types) statutory declaration
- Duties Form 13 - Family farm exemption statutory declaration
- Duties Form 56 - Young farmers exemption/concession claim form
- Other (refer to ERM)
Section 69 - Young farmer exemption
Transactions involving the first time purchase of farmland property by a young farmer or a young farmer business entity. The young farmer must be under the age of 35 and the land purchased must be used or intended to be used primarily for the business of primary production. In order to receive the exemption, a young farmer can have previously owned residential property but cannot have previously owned farmland. A full duty exemption applies on purchases up to $600,000, with a duty concession applying for property purchased between $600,001 and $750,000.
| Section | Evidentiary requirement |
|---|---|
| s69AD | Exemption or concession for young farmers |
Section 56 - Family farm transfer other than to a natural person
Transfer of a family farm to other than a natural person, for example a company, trust or association. The transferor must be a natural person, a trustee for a natural person or a company in which all the shares are owned by related natural persons. The transferee must be a relative, a trustee of certain types of trust, or a shareholder of the transferring company.
| Section | Evidentiary requirement |
|---|---|
| s56 | Transfers of farms to relatives or charities |
| s56 | Transfers of farm to relative(s) - exemption |
Sections 10 (1)(a) and (d)(iv) and (v) - Primary production, water entitlement, goods and livestock
Transfer of primary production property that is subject to or involves primary production goods and livestock and/or water entitlements. Duty is payable on the contract price less the value of the goods and livestock and water entitlements
Aggregation
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Contract of Sale including special conditions excluding vendor’s Section 32 Statement
- Duties Form 1 - Goods statement for residential land
- Duties Form 2 - Goods statutory declaration
- Duties Form 62 - Purchaser Statement
- Advertising material with price list
- Aggregation statement which includes discount details, use of the premises and a summary of the negotiation process
- Builder Registration Number
- Other (refer to ERM)
Section 24 - Aggregation of land that is not primary production
Section 24(1) of the Act provides that dutiable transactions relating to separate items or separate parts of dutiable property are to be aggregated and treated as a single dutiable transaction if:
- dutiable transactions occurred within 12 months, or contracts of sale are entered into within 12 months, and
- they together form evidence, give effect to or arise from what is substantially one arrangement relating to all of the items or parts of the dutiable property,
- there are separate transfers arising out of a single contract as a single arrangement.
Section 24(2) of the Act provides a specific exception from aggregation for vacant land purchased by licensed home builders in certain circumstances. Pursuant to section 24(2) of the Act, dutiable transactions are not aggregated if:
- the dutiable property subject of the dutiable transaction is vacant land, and
- the transferee is registered as a domestic builder under the Building Act 1993 and is a builder within the meaning of the Domestic Building Contracts Act 1995, and
- the transferee intends to construct residential premises on the vacant land for the purpose of selling the land to the public.
| Section | Evidentiary requirement |
|---|---|
| s24 (2A) | Non-aggregation of primary production land |
Sub-sale
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 1 - Goods statement for residential land
- Duties Form 2 - Goods statutory declaration
- Duties Form 62 - Purchaser Statement
- Contract of Sale including special conditions excluding vendor’s Section 32 Statement
- Duties Form 6A - Transactions treated as sub-sales of land statutory declaration
- Other (refer to ERM)
Section 32A–32X - Sub-sales
For transfers to a person other than the purchaser named in the contract of sale or agreement or to a person other than the person the vendor granted an option to. This includes any nominations, assignments or transfer rights.
This also applies to parallel land and building arrangements. These are arrangements where the original purchaser, who is a registered builder under a contract of sale for land, nominates its interest in the land to a home buyer and within 12 months of nomination enters into a building contract with the home buyer to build a home on that land. As a result, sub-sale provisions apply to impose duty on the arrangement as two separate transactions.
| Section | Evidentiary requirement |
|---|---|
| s32A - 32X | Sub-sales |
| 332A - 32X* | Sub-sales where there is no additional consideration (including parallel land and building arrangements, no land development or no option) |
Sale of business/goods
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Contract of Sale including special conditions excluding vendor’s Section 32 Statement
- Contract of Sale of business
- Duties Form 2 - Goods statutory declaration
- Duties Form 62 - Purchaser Statement
- Valuation as at the date of the contract
- Other (refer to ERM)
Section 10 (1)(a) & (d): s22B, s24 Transfers of land and business
For transfers of land on which a business is conducted and both the freehold and the business have been sold within 12 months, duty is assessed on the aggregated value of the land and value of business goods.
Section 24 of the Act applies to aggregate the value of land and the value of the business goods where the land and a business conducted on the land are sold by one vendor (or associated vendors) to one purchaser (or associated purchasers (s22B)).
| Section | Evidentiary requirement |
|---|---|
| s10 (1)(a) & (d) | Transfers of land and business and licensed premises |
Related or associated party transfers with concessions, including foreign purchaser
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 2 – Goods statutory declaration
- Contract of Sale including special conditions, excluding vendor’s section 32 Statement
- Valuation as at the date of the contract
- Proof of payment
- Duties Form 62 - Purchaser Statement
- Duties Form 53D - Principal place of residence (PPR) concession declaration
- Duties Form 61 - Principal place of residence (PPR) concession and eligible first home buyer duty reduction declaration
- Duties Form 8F - Pensioner exemption/concession declaration
- Duties Form 4A - Off-the-plan sales statutory declaration
- Other (refer to ERM)
Sections 57J – 60: Related party concession duty in relation to principal place of residence (PPR) and/or first home buyer duty reduction (FHBDR) or pensioner concession
PPR
The PPR concession applies to transfers resulting from contracts of sale entered into on or after 1 January 2007 and the land purchased is intended to be occupied as a principal place of residence by at least one transferee. A rate reduction of one per cent applies for property with a value between $130,000 and $440,000. For properties with a value greater than $440,000 and less than $550,000, a duty reduction of $3,100 applies.
| Section | Evidentiary requirement |
|---|---|
| s57J or JA* | Principal place of residence (PPR) - concession/reduction of duty |
First home buyer duty reductions
Meeting the eligibility requirements for the First Home Owner Grant entitles you to the duty reduction for both the purchase of a new or established home. The duty reduction applies where you buy a principal place of residence valued at not more than $600,000 where the settlement date is on or after 1 July 2011 and you entered into the contract before 1 July 2017.
Pensioner concession
A pensioner buying a home may be eligible for an exemption or concession from duty if they hold one of the relevant concession cards at the date of the transfer, purchase the property for market value and intend to reside in the home as their principal place of residence.
Eligible pensioners who purchased a block of land and constructed a dwelling on it within three years after the transfer date may also be eligible for a refund.
Full pensioner exemption applies if the value of house and land does not exceed $330,000. Partial exemption applies if the value of the house and land is more than $330,000 but does not exceed $750,000. No exemption or concession applies if the value is greater than $750,000[KM2].
| Section | Evidentiary requirement |
|---|---|
| s58-60 | Transfer to an eligible pensioner where the contract was entered on or after 1 July 2012 |
Section 21(3) - Related party – land and building concession
Transfer of off-the-plan sales for land and building packages and refurbishments between related parties for full interest, with contract of sale dated on or after 1 October 2008. A concession applies to transfers involving land and building packages for the physical construction costs occurring on or after the date of the contract of sale. A concession also applies to transfers involving the refurbishment of a building, being the conversion of an existing building for which a building permit under the Building Act 1993 has been issued. The concession applies to the refurbishment of the lot that occurs on or after the date of the contract of sale.
| Section | Evidentiary requirement |
|---|---|
| s21(3) & (4) & (4A) & 5* | Off-the-plan - land and building packages and refurbishments - concession |
*In the case of related party transactions involving off-the-plan, a full valuation is required in addition to the documents specified.
Deceased estate
- Covering letter (including date of birth and gender of life tenant)
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Will and Probate/Letter of Administration
- Inventory and distribution statement
- Valuation
- Certificate of Title
- Court order
- Other (refer to ERM)
Section 42 (2), s42 (3) – Deceased estate
Transfer of deceased estate under the laws of intestacy or not strictly in accordance with the terms of the will. Vesting of a dutiable property pursuant to section 13 of the Administration and Probate Act 1958.
| Section | Evidentiary requirement |
|---|---|
| s10 (1)(a) (ib) | Deceased estates |
| s42 (1) & (3) | Deceased estates - exemption - will and intestacy |
| s42 (1)(a)* | Deceased estates - pursuant to a will - exemption |
| s42 (2) | Deceased estates - exemption |
| s42 | Deceased estates - exemption - a transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court |
Partition
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Submission as to the duty payable
- Valuation
- Certificate of Title before subdivision
- Certificate of Title after subdivision
- Plan of subdivision before consolidation
- Plan of subdivision after consolidation
- Other (refer to ERM)
Section 27 - Partition
Transfers of land relating to the partition of jointly owned land.
Where a dutiable transaction effects a partition or division of an interest in land, duty is payable on the value less any beneficial interest held by the transferee prior to the transaction.
| Section | Evidentiary requirement |
|---|---|
| s27 | Partitions |
Section 10 (1)(a) & (d) - NICO transfers
Transfer as a result of a not in common ownership (NICO) plan of subdivision.
| Section | Evidentiary requirement |
|---|---|
| s10 (1)(a) & (d) | NICO transfers |
Re-alignment of boundaries and discontinued roads
- Covering letter (including area and value of land)
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Submission as to the duty payable
- Certificate of Title before subdivision
- Certificate of Title after subdivision
- Plan of subdivision before consolidation
- Plan of subdivision after consolidation
- Other (refer to ERM)
Section 10 (1)(a) & (d) - Re-alignment of boundaries
Transfer of property relating to the re-alignment of boundaries.
Any land acquired by the transferee in relation to which they were not on title to prior to any subdivision of the properties is dutiable.
Section 10 (1)(a) & (d) - Discontinued Roads
Transfer of land as a result of a discontinued road.
| Section | Evidentiary requirement |
|---|---|
| s10 (1)(a) & (d) | Transfer of discontinued road |
Fractional interest
- Covering letter (including date of birth and gender of life tenant)
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Valuation as at the date of contract
- Certificate of Title
Section 7, Section 261
Interest titles for fractional interests, complex fractional interest transfers, assignment, surrender, disclaimer, life and remainder interests not involving deceased estates.
Bankruptcy matters
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Statutory declaration as per the Evidentiary Requirements Manual
- Court order
- Other (refer to ERM)
Section 48(b) - (c) & 48(ca): Bankruptcies and administrations
Transfers because of the vesting of any dutiable property to a liquidator by an order under section 474(2) of the Corporations Act (Commonwealth).
Transfers to the appointed receiver or trustee in bankruptcy or an appointed liquidator.
Transfers of dutiable property for no consideration to a former bankrupt from the estate of the former bankrupt.
Transfers for consideration of dutiable property previously held by a bankrupt from a trustee in bankruptcy to the spouse or domestic partner of the bankrupt if, after the transfer, the property is the principal place of residence of the bankrupt’s spouse or domestic partner.
| Section | Evidentiary requirement |
|---|---|
| s48 (b) | Bankruptcies and administration - exemption |
| s48 (b) | Bankruptcies and administration - exemption |
| s48 (c) | Bankruptcies and administration - exemption |
| s48 (d) | Bankruptcies and administration - exemption |
| s48 (d) | Bankruptcies and administration - exemption |
| s48(ca) | Bankruptcies and administration - exemption |
Charities and government bodies
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Constitution of the charity or government body
- Other (refer to ERM)
Section 45 - Charities and friendly societies exemption
Transfers or declarations of trust for religious charitable or educational purposes or to a corporation or body of persons established for religious, charitable or educational purpose.
Also includes transfers to, or declarations of trusts for, friendly societies.
| Section | Evidentiary requirement |
|---|---|
| s45 (a) & (b) | Charities and friendly societies exemption |
| s45 (c) | Charities and friendly societies exemption |
| s45 (a) | Health centres and services - exemption |
Section 47 – Government bodies
- Transfer to the Crown in right of Victoria.
- Transfer to a council within the meaning of the Local Government Act 1989.
- Transfer to the Municipal Association of Victoria.
- Transfer to an authority within the meaning of the Water Act 1989.
- Transfer to any person on behalf of any of the above persons.
| Section | Evidentiary requirement |
|---|---|
| s47 (1) & s52 | Transfer to government bodies - exemption |
| s47 (2) | Transfer to diplomats - exemption |
Section 52 - Government bodies
- s52(a) Transfer to the minister administering the Crown Land (Reserves) Act 1978.
- s52(b) Transfer to the minister administering the Planning and Environment Act 1987.
- s52(c) Transfer to the director of housing.
- s52(d) Transfer to a roads corporation within the meaning of section 3 of the Transport Integration Act 2010.
- s 52(e) Transfer to a person on behalf of a public department of Victoria or the Commonwealth.
| Section | Evidentiary requirement |
|---|---|
| s52(a) | Government bodies - exemption |
| s52(b) | Government bodies - exemption |
| s52(c) | Government bodies - exemption |
| s52(d) | Government bodies - exemption |
| s52(e) | Government bodies - exemption |
Section 53 – Defence Service Homes
Certain transfers by the director of Defence Service Homes.
| Section | Evidentiary requirement |
|---|---|
| s53 | Defence Service Homes - exemption |
Historical and terms contracts
- Covering letter
- Transfer of Land document
- Duties Form 62 - Purchaser Statement
- Notice of Acquisition
- Contract of Sale including special conditions, excluding vendor’s Section 32 Statement
- Valuation as at the date of the contract
- Settlement Statement
- Proof of payment
- Certificate of Title
- Other (refer to ERM)
Section 10 - Term contracts and contracts entered into prior to 2008
Transfers of property subject to a terms contract or whereby the contract has been entered into before 2008.
DA-037 - Dutiable value of dutiable property acquired under a terms contract
No double duty
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Submission as to the duty/exemption claimed
- Stamped Transfer of Land document
- Proof of payment of duty
- Other (refer to ERM)
Section 17 - No double duty, primary instruments and rectification of errors
- S17(1) - If a dutiable transaction is effected by more than one instrument, one instrument is stamped with the duty payable on the dutiable transaction, and each subsequent instrument is denoted indicating the amount and the date of payment of the duty on the primary instrument.
- S(17)2 - No duty is chargeable on a transfer to a trustee of dutiable property subject to a declaration of trust if ad valorem duty has been paid on the declaration of trust in respect of the same dutiable property.
- S(17) 3- No duty is chargeable on a declaration of trust that declares the same trusts as those upon and subject to which the same dutiable property was transferred to the person declaring the trust if ad valorem duty has been paid on the transfer.
| Section | Evidentiary requirement |
|---|---|
| s17 (1) | No double duty |
Adjustment to dutiable value
- Covering letter
- Transfer of Land Document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Submission as to the duty /relief claimed
- Contract of sale including special conditions (if any)
- Other (refer to ERM)
Section s22 (2), (2A) (3) & (4) - Agreement that reduces the value of the property
In determining the amount for which land or goods might reasonably have been sold free from encumbrances, the Commissioner takes into account the effect of any interest, agreement or arrangement that reduces the value of the land and/or goods.
| Section | Evidentiary requirement |
|---|---|
| s22 (2), (2A) (3) & (4) | Agreement that reduces the value of the property |
Conversion of land use entitlements
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Statutory declaration as per Evidentiary Requirements Manual
- Contract of Sale
- New Plan of Subdivision
- Duties Form 50 - Land use entitlement acquisition statement
- Duties Form 62 - Purchaser Statement
- Other (refer to ERM)
Section 50A: Conversion of land use entitlement, share transfer or lease
No duty is chargeable on a transfer of land that results from the conversion of a land use entitlement to an estate in fee simple in a lot on a registered plan of subdivision.
A 50A exemption cannot apply if the land use entitlement was acquired when no ad valorem duty was chargeable on the transfer of marketable securities or land use entitlements, that is, 1 July 2002 to 16 June 2004.
| Section | Evidentiary requirement |
|---|---|
| s50A | Conversion of land use entitlement to different form of title |
Spousal or breakdown of relationship transfer to parties other than the spouse
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 62 - Purchaser Statement
- Duties Form 9A - Transfer between spouses/domestic partners statutory declaration
- Company search (if the transferee is a company)
- Trust deed
- Court order
- Valuation
- Other (refer to ERM)
Section 44(3), 44(1)(b)(ii) - Transfer of property as a result of a breakdown in marriage or domestic relationship to parties other than the parties to the marriage or domestic relationship.
A transfer of dutiable property made solely because of a breakdown of a marriage or domestic relationship is exempt where:
The transferor is:
- a corporation, to which the parties of the marriage or domestic relationship are directors,
- a trustee of a trust of which no person is a beneficiary other than a party of both parties to the breakdown in marriage or domestic relationship or a dependent child of theirs.
The transferee is:
- a dependent child of a party or both parties to the marriage or domestic relationship, or
- a combination of the parties to the marriage or domestic relationship, and a dependent child of a party or both parties to the marriage or domestic relationship, or
- a trustee of a trust of which no person is a beneficiary other than a party of both parties to the marriage or domestic relationship, or their dependent child.
| Section | Evidentiary requirement |
|---|---|
| s44 (2) | Breakdown of marriage and domestic relationships - declaration of trust |
| s44 (3) | Breakdown of marriage and domestic relationships - transfer |
| s44 (4) | Breakdown of marriage and domestic relationships - declarations of trust |
| s44(1)(a), (b)(i) and (c)(i)* | Breakdown of marriage and domestic relationships - exemption |
| s44(1)(a), (b)(i) or (ii), (c) and (d) | Breakdown of marriage and domestic relationships - transfer |
Equity release program
This category is no longer available
- Covering letter
- Transfer
- Notice of Acquisition
- Duties Form 54 - Equity Release Program Exemption Statutory Declaration
- List of beneficial owners
- Property details
- Other (refer to ERM)
| Section | Evidentiary requirement |
|---|---|
| s55 | Equity release programs – exemptions |
A transfer made on or after 15 June 2005 under an equity release program that results in a change in beneficial ownership is exempt.
| Section | Evidentiary requirement |
|---|---|
| s55 | Equity release program - exemption |
Unrelated transfers with concessions including foreign purchasers
- Covering letter
- Transfer of Land document
- Notice of Acquisition
- Duties Form 1 – Goods statutory declaration
- Contract of Sale including special conditions, excluding vendor’s Section 32 Statement
- Duties Form 62 - Purchaser Statement
- Duties Form 53D - Principal place of residence (PPR) concession declaration
- Duties Form 61 - Principal place of residence (PPR) concession and eligible first home buyer duty reduction declaration
- Duties Form 8F - Pensioner exemption/concession declaration
- Duties Form 4A - Off-the-plan sales statutory declaration
- Other (refer to ERM)
Sections 57J – 60: Related party concession duty in relation to principal place of pesidence (PPR) and/or first home buyer duty reduction or pensioner concession
Principal place of residence
The PPR concession applies to transfers resulting from contracts of sale entered into on or after 1 January 2007 and the land purchased is intended to be occupied as a principal place of residence by at least one transferee. A rate reduction of one per cent applies for property with a value between $130,000 and $440,000. For properties with a value greater than $440,000 and less than $550,000, a duty reduction of $3,100 applies.
| Section | Evidentiary requirement |
|---|---|
| s57J or JA* | Principal place of residence (PPR) - concession/reduction of duty |
First home buyer duty reduction
Meeting the eligibility requirements for the First Home Owner Grant entitles you to the duty reduction for both the purchase of a new or established home. The duty reduction applies where you buy a principal place of residence valued at not more than $600,000 and where the settlement date is on or after 1 July 2011.
Pensioner concession
Pensioners buying a home may be eligible for a full or partial exemption of duty if they hold one of the relevant concession cards at the date of the transfer, purchase the property for market value, and intend to reside in the home as their principal place of residence.
Eligible pensioners who purchased a block of land and constructed a dwelling on it within three years of the transfer date, may also be eligible for a refund.
The full pensioner exemption applies if the value of house and land does not exceed $330,000. Partial exemption applies if the value of house and land is more than $330,000 but does not exceed $750,000. No exemption or concession will apply if the value is greater than $750,000
| Section | Evidentiary requirement |
|---|---|
| s58-60 | Transfer to an eligible pensioner where the contract was entered on or after 1 July 2012 |
Section 21(3) - Related Party – Land and Building Concession
Transfer of off-the-plan sales for land and building packages and refurbishments between related parties for full interest with contract of sale dated on or after 1 October 2008. A concession applies to transfers involving land and building packages for the physical construction costs occurring on or after the date of the contract of sale. A concession also applies to transfers involving the refurbishment of a building, being the conversion of an existing building for which a building permit under the Building Act 1993 has been issued. The concession applies to the refurbishment of the lot that occurs on or after the date of the contract of sale.
| Section | Evidentiary requirement |
|---|---|
| s21(3) & (4) & (4A) & 5* | Off-the-plan - land and building packages and refurbishments - concession |
*In the case of related party transactions involving off-the-plan, a full valuation is required in addition to the documents specified in the link.
Change in the manner of holding – more than two parties
- Transfer of Land
- Certificate of Title
Change in the manner of holding from tenants in common in equal shares to joint proprietors or vice versa where there are more than two parties on the title.
Complex declaration of trust over dutiable property
- Covering letter
- Trust deed
- Other (refer to ERM)
A declaration of trust relation to any identified property.
| Section | Evidentiary requirement |
|---|---|
| s7 (4) | Declaration of trust over dutiable property |
| s34 (1) (a) (ii) | Declarations of trust for land vested in an apparent purchaser |
Complex declaration of trust over non-dutiable property
- Covering letter
- Trust deed
- Other (refer to ERM)
| Section | Evidentiary requirement |
|---|---|
| s38 (3) | Charitable trusts – exemption |
| s38a | Special disability trusts |
| s38(2) | Declaration of trust pursuant to breakdown of relationship – exemption |
| s35 (1) (b) | Declaration of trust by a trustee holding property solely for the transferor without any change in beneficial ownership |
| s44 (2) | Breakdown of marriage and domestic relationships – declaration of trust |
| s44 (4) | Breakdown of marriage and domestic relationships – declaration of trust |