Sales of land and building packages or refurbishments for transfers between unrelated parties for full interest.
Off-the-plan sales for land and building packages and refurbishments.
A concession applies to transfers involving land and building packages for the physical construction costs occurring on or after the date of the contract of sale.
A concession also applies to transfers involving the refurbishment of a building being the conversion of an existing building for which a building permit under the Building Act 1993 has been issued. The concession applies to the refurbishment of the lot that occurs on or after the date of the contract of sale.
- The contract of sale,
- The Digital Duties Form,
- A copy of the building permit or building approval,
- A copy of the Certificate of Title showing the transferor as the first registered proprietor after registration of the plan of subdivision (refurbishments only),
- A copy of the plan of the subdivision (refurbishments only).