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

Lodgement category: Adjustment to Dutiable Value

Circumstances/Transactions:

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.   

Evidence:

  1. The Digital Duties Form.
  2. Copy of original executed transfer of land.
  3. Copy of any contract of sale.
  4. For related party transfers, please provide: 
    1. Letter from the timeshare resort/organisation as to the value of the timeshare.
    2. Other information supporting the value of the timeshare.


Lodge 30 days before settlement through Duties Online
Last modified: 3 October 2019
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