Are any of the transferees related to or associated with the transferors?

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.