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.
- The Digital Duties Form.
- All contracts of sale (either original or complete copies).
- All nomination forms, assignments, etc.
- 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