Transfers for full interest between unrelated parties (non-residential)
Channel: Duties Online System Transaction
Section: s10 (1)(a) & (d)
Lodgement category: Transfer to parties that are not related or associated
Transaction
For sales involving transfers of land between non-associated persons, excluding sales of:
- private residential premises
- licensed premises — see Revenue Ruling DA-029
- fractional interests.
Evidence
For transfers at market value:
- The Digital Duties Form.
- Copy of the contract of sale.
Lodgement
Lodge before settlement as a system transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.