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Transfers of farmland between natural person relatives

Channel: Duties Online System Transaction
Section: s56(1)(a), (2)(a), (3)(a) of the Duties Act 2000
Lodgement category: Primary production land

Transaction

Transfer of farmland between relatives, where both the transferor and transferee are natural persons.

Related Guidance

Evidence

Complete a Digital Duties Form.

Lodgement

Lodge before settlement as a system transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.

Updated: 10 November 2026