Transfers for full interest between unrelated parties (non-residential)
Channel: DOL
Section: s10 (1)(a) & (d)
Lodgement category: Transfer to parties that are not related or associated
Circumstances/Transactions
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.
When to lodge
Lodge before settlement through Duties Online
Log in to Duties Online