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Sections: s32A - 32X


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 type of sub-sales described above can be processed in Duties Online (DOL).

Sub-sales involving parallel arrangements must be processed in Duties Online as a complex DOL transaction.


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

In addition, the following may apply:

  1. Off-the-plan.
  2. Foreign purchaser additional duty.
  3. Principal place of residence concession.
  4. First home buyer duty reduction.
  5. Pensioner concession (maximum of 2 transferees).
  6. Foreign purchaser additional duty spousal exemption.

For sales involving transfers of land to related or associated persons, fractional interests, or for less than market value, we also require 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 Australian Property Institute (API), or by a member of the Real Estate Institute Victoria (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:
    • In the case of a related party transfer for full or fractional interest (without a contract or that is a gift) — within 6 months of the date of the transfer.
    • In the case of a sale under a contract between related parties — within 6 months of the date of the contract.

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

Lodge before settlement through Duties Online
Last modified: 13 February 2024
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