Sub-sale — nomination between relatives
Channel: Duties Online System Transaction
Section: s32W
Transaction
Nomination of spouse, domestic partner or other relative of the first purchaser under the contract of sale, acting on the relative's own behalf.
Duties Online users may only process transfers under this section where the transferee is a relative of the first purchaser. 'Relative' is defined in s3 of the Duties Act 2000.
- Transferee(s) must be a natural person(s).
- Purchaser(s) must be a natural person(s).
Evidence
- Digital Duties Form.
- Contract of sale.
- Nomination, assignment form.
Lodgement
Lodge before settlement as a system transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.