Joint tenants and tenants in common - exemption
Channel: DOL
Section: s54
Lodgement category: Change in the Manner of Holding (equal shares)
Circumstances/Transactions
A transfer from joint tenants to tenants in common, or vice versa, in equal shares.
Any change in interest acquired is dutiable.
Evidence
- Copy of a current Certificate of Title or a Landata property search showing that the parties on the title are the same as the parties on the transfer.
When to lodge
Lodge before settlement through Duties Online
Log in to Duties Online