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Sub-sales where there is no additional consideration (including parallel and building arrangements), no land development or no option

Channel: Duties Online System Transaction
Section: s32A - 32X

Transaction

For transfers where the transferee is a person other than the purchaser named in the contract of sale or agreement, or a person other than the option holder under an option granted by the vendor. This includes nominations, assignments and transfers of rights. The transactions covered by this section do not involve additional consideration (including parallel land and building arrangements) land development or an option arrangement.

Evidence

  1. Digital Duties Form
  2. Contract of sale
  3. Nomination, assignment form.

Lodgement

Lodge before settlement as a system transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.

Updated: 22 October 2026