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Sections: s10 (1)(a) & (d)

Lodgement category: Adjustment to Dutiable Value

Circumstances/Transactions:

Exchange of properties (including transfers of land or land use entitlement), where there is no joint or common ownership of the properties

Evidence:

Each transfer is dutiable on the full value of the property transferred.

For each of the properties transferred:

  1. Any contract of sale or agreement made between the parties,
  2. Digital duties form (for all contracts or agreements entered into on or after 1 July 2017),
  3. Evidence of the value of the property by:
    1. A letter of appraisal from a licensed real estate agent and a copy of the rate notice, or
    2. A valuation from a certified practising valuer who is a member of the API or by a member of the REIV with sworn valuer accreditation.
  4. Copies of the certificate of title.
  5. In addition, for transfers of land use entitlement the following evidence is required:
    1. The share transfer, and
    2. The constitution or memorandum of articles of the company in which the shares are in. See Publication D4-04 Land Use Entitlements - Company share flats


Lodge 30 days before settlement through Duties Online
Last modified: 21 October 2019
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