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Sections: s57D (1) (c) and (2)

Lodgement category: Unrelated transfers with concession

Circumstances/Transactions:

At the end of the fixed term the trust is determined with the effect that the beneficial interest in the land reverts to the natural person (the third transaction). 

The third transaction is exempt.

Evidence:

  1. Digital Duties Form.
  2. The lease by the financial institution to the natural person.
  3. Evidence from the lender that the transfer is a reversion to the co-purchaser. 

 

Lodge documents after settlement directly with the State Revenue Office



Lodge documents after settlement directly with the State Revenue Office
Last modified: 10 October 2023
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