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Sections: s10 (1)(a) & (d)

Lodgement category: Duties Online


For sales involving transfers of land to associated persons, or fractional interests or for less than market value.



  1. SRO Duties Form 2 (Goods Statutory declaration),
  2. Any agreement or contract of sale (if any) dated on or after 1 October 2008 between the parties,
  3. A copy of the Certificate of Title, and
  4. Evidence of the value of the dutiable property by:
  • A letter of appraisal from a licensed real estate agent and a copy of the rate notice,
  • A valuation from a certified practising valuer who is a member of the API or by a member of the REIV with sworn valuer accreditation,
  • A letter of appraisal commissioned by, or for, a financial institution for security purposes, providing the valuation is by a certified practising valuer who is a member of the API or by a member of the REIV with sworn valuer accreditation

 The letter of appraisal or valuation should be:

  1. In the case of a related party transfer for full or fractional interest (without a contract or that is a gift) - within three months of the date of the transfer,
  2. In the case of a sale under a contract between related parties - within six months of the date of the contract

Note: Appraisals that do not state the valuer's qualifications will be rejected.