For transfers of fractional interest in land, including a transfer of an interest in a timeshare.
A transfer of the timeshare interest is treated as a transfer of a fractional interest in dutiable property and duty is payable on the value of the timeshare transferred.
Where only shares are transferred, the transfer may be dutiable as land use entitlements.
- The Digital Duties Form.
- Copy of original executed transfer of land.
- Copy of any contract of sale.
- For related party transfers, please provide:
- Letter from the timeshare resort/organisation as to the value of the timeshare.
- Other information supporting the value of the timeshare.
Lodge 30 days before settlement through Duties Online