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Sections: s32A - 32X

Lodgement category: Sub-Sale and/or Nomination Transfers

Sub category: Options, Additional Development and/or Consideration not included in the contract price

Circumstances/Transactions:

For transfers to a person other than the purchaser named in the contract of sale or agreement or to a person other than the person the vendor granted an option to. This includes any nominations, assignments or transfer rights. 

The sub-sale provisions apply to parallel land and building arrangements. These are arrangements where the original purchaser under a contract of sale onsells its interest in the land to a home buyer and, around the same time, enters into a second separate contract with the home buyer to build a home on that land. As a result, the original purchaser is taken to have received additional consideration and the sub-sale provisions will apply to impose duty on the arrangement as two separate transactions. 

Evidence:

  1. The Digital Duties Form.
  2. All contracts of sale (either original or complete copies).
  3. All nomination forms, assignments, etc.
  4. Any options or assignments, etc.

If applicable, evidence which satisfies the transfers of land and valuation requirements must be lodged.   



Lodge 30 days before settlement through Duties Online
Last modified: 15 October 2019
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