Joint tenants and tenants in common - exemption
      Sections: 
      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.
Lodge before settlement through Duties Online
Last modified: 31 October 2025