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Sections: s32W

Lodgement category: Sub-Sale and/or Nomination Transfers

Sub category: Sub-sale/Nomination – Transferor and Transferees are not related


Nomination of spouse, domestic partner or other relative of the first purchaser under the contract of sale, acting on the relatives own behalf.

Duties On Line users may only process transfers under this section where the transferee is a relative of the first purchaser. 'Relative' is defined in s.3 of the Duties Act 2000.

  • Transferee(s) must be a natural person(s)
  • Purchaser(s) must be a natural person(s)


  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a nomination.
  • Contract of sale between unrelated parties.
  • Nomination, assignment form.

In addition, the following may apply:

  • Off-the-plan.
  • Foreign purchaser additional duty.
  • Principal place of residence concession.
  • First home buyer duty reduction.
  • Pensioner concession (maximum of two transferees).
  • Foreign purchaser additional duty spousal exemption.