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Land sold initially to natural person, beneficial interest then transferred to financial institution

Channel: SRO
Section: s57 D (1) (a)
Lodgement category: Unrelated transfers with concession

Circumstances/Transactions

Transfer from a third party to a natural person where the natural person and financial institution have entered into an arrangement (the first transaction).

The first transaction is dutiable.

Evidence

  1. Digital Duties Form.
  2. The transfer to the natural person.
  3. The agreement entered into between the natural person and the financial institution.
  4. The original or full copy of the contract of sale.

When to lodge

Lodge documents after settlement directly with the State Revenue Office

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Updated: 31 October 2025