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

Lodgement category: Partition or NICO


Transfer as a result of a not in common ownership (NICO) plan of subdivision. 

Any land acquired by the transferee for which they were not on title prior to the subdivision/consolidation is dutiable.

If the value of the property is regarded by the parties as negligible, we still require an estimate of the value of the portion of the property acquired by the transferee based on a per m² value of the adjoining property.  


  1. The Digital Duties Form.
  2. A statutory declaration by a transferor stating:
    • The full circumstances of the subdivision.
    • The location of the property.
    • The dimensions/area of the land being transferred.
    • The value of the portion/area of the property being transferred together with the basis of the stated value.
  3. Copies of the titles before and after subdivision/consolidation highlighted to show the land changing ownership.
  4. The relevant plans of subdivision/consolidation highlighted to show the area/portion of the property transferred that is changing ownership.
  5. Any agreement made between the parties.


Lodge after settlement through Duties Online
Last modified: 29 November 2022
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