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.
Nature of transfer value | Indicators |
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Contract of sale on or after 1 July 2017 |
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Contract of sale prior to 1 July 2017 |
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Sale without contract – transfer date on or after 1 July 2017 |
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Sale without contract – transfer date prior to 1 July 2017 |
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Desire to make a gift – transfer date on or after 1 July 2017 |
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Desire to make a gift - transfer date prior to 1 July 2017 |
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Spouse or domestic partner - for natural love and affection – transfer date on or after 1 July 2017 |
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Spouse or domestic partner - for natural love and affection – transfer date prior to 1 July 2017 |
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 |
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Spouse - breakdown of relationship - transfer date prior to 1 July 2017 |
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 |
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Spouse - breakdown of relationship - pursuant to a court order - transfer date prior 1 July 2017 |
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 |
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Spouse - breakdown of relationship - pursuant to a binding financial agreement - transfer date prior to 1 July 2017 |
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 |
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 |
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Devise in Accordance with a will of the deceased - transfer date prior to 1 July 2017 |
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 |
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Family farm transfer to relatives - transfer date prior to 1 July 2017 |
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Transfer to a superannuation fund - transfer date on or after 1 July 2017 |
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Transfer to a superannuation fund - transfer date prior to 1 July 2017 |
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Other |
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