To determine whether transferor(s) and transferee(s) are related or associated, they should be viewed in relation to the following indicators:
- Blood relatives, legal relatives, spouses, domestic partners, parents, grandparents, children, aunts, uncles, nieces, nephews, cousins, adopted or step children and their parents, people related by a domestic relationship or friends.
- Business relationships, including partnerships and companies related by common shareholders/directors.
YES needs to be selected even if only one transferee(s) is related or associated to the transferor(s).
For contracts or transfers dated on or after 1 July 2017, this information is pre-populated via the digital duties form. Please refer to the Settlement Statement to verify this information is correct under the question - Transaction - Are the transferor(s) and transferee(s) related or associated?
If there is a consideration value, Form 2 (last modified 1 May 2013) should be used. Refer to Part A, Question 2.
For a family farm exemption
For contracts or transfers dated on or after 1 July 2017, this information is pre-populated via the digital duties form. Please refer to the Settlement Statement to verify this information is correct under the question - Transaction – What is the relationship between the transferee and transferor?
If using Form 13 (last modified 1 May 2013), refer to Question 8, Part D, and the first box must be ticked.
Note: For the purposes of Duties Online only, if the transaction you are processing is a transfer of a discontinued right of way as defined under the Local Government Act 1989 (from a Council to one of its residents), please record this as a related party transaction.