To determine whether the purchaser and the transferee are related, please make sure you have sighted the completed supporting Duties Form 6A - Transactions treated as sub-sales of land statutory declaration.
For contracts or transfers dated on or after 1 July 2017, this information is obtained via the digital duties form. Please refer to the Settlement Statement under question – Sub Sale, Nomination and Options – Relationships - Is the transferee a relative of the purchaser?
If the answer is YES, refer to the Settlement Statement under question – Sub Sale, Nomination and Options – Relationships - Relationship Type?
If using Form 6A (last modified 1 May 2013). You will need to verify that the answer to Part E, Question 12 is YES and then select the relationship stated in Part E, Question 16 or Question 17.
The following combinations of transactions involving related nominations are allowed:
- Sub-sale to a Relative - Relative Exemption (that is, a nomination of spouse, domestic partner or other relative of the first purchaser under the contract of sale, acting on the relative’s own behalf).
- Sub-sale to a Relative - Relative Exemption and s57H-I Principal Place of Residence (PPR) Concession.
- Sub-sale to a Relative - Relative Exemption and s21(3)&(4)&(4A)&(5) Off-the-plan transfers – Land and Building Packages and Refurbishments - Concession and s57H-I Principal Place of Residence (PPR) Concession.
- Sub-sale to a Relative - Relative Exemption and s58-60 Pensioner - Exemption and Concession.
- Sub-sale to a Relative - Relative Exemption and s21(3)&(4)&(4A)&(5) Off-the-plan transfers – Land and Building Packages and Refurbishments - Concession.
- Sub-sale to a Relative - Relative Exemption and s21(3)&(4)&(4A)&(5) Off-the-plan transfers – Land and Building Packages and Refurbishments - Concession AND s58-60 Pensioner - Exemption and Concession.
For transactions subject to a Relative Exemption, the question 'Are all purchaser(s) and transferee(s) involved in the transfer relatives?' should be answered YES. Refer Part E, Question 12.
If parties are unrelated, for contracts dated on or after 1 July 2017, this information will be obtained via the digital duties form. Please refer to the Settlement Statement under question – Sub Sale, Nomination and Options. If you answer NO to all the following questions, you can continue to process this transaction as a Duties Online Duty Determination:
- Are all purchaser(s) on the contract the same as all transferee(s)? NO
- Is the transferee a relative of the purchaser(s)? NO
- Was there an option granted in relation to this property? NO
- In relation to the property, did any land development, including construction of a building or refurbishment, occur between the contract date and the transfer date? NO
- Was there additional consideration paid or payable in relation to this property, including any consideration for the parallel arrangement? NO
If parties are unrelated (this includes nominations of individuals to companies and vice versa) and there is no additional consideration or land development listed in Part F to I of Form 6A, the data entry in Duties Online Step 3 is as follows:
- Are all purchaser(s) on the contract the same as all transferee(s)? NO
- Are all purchaser(s) and transferee(s) involved in the transfer relatives? NO
- Was there any option, land development or additional consideration? NO
The following combinations of transactions involving non-related nominations can be processed as a Duties Online Duty Determination:
- A sub-sale to an unrelated party, for example a director nominating their company,
- A sub-sale to an unrelated party and s57H-I Principal Place of Residence (PPR) - Concession or Principal Place of Residence (PPR) - Concession with First Home Buyer Duty Reduction,
- A sub-sale to an unrelated party and s58-60 Pensioner - Exemption and Concession.