Sections: s10 (1)(a) & (d)
Lodgement category: Transfer to parties that are not related or associated
Sub category: Unrelated Party Transfers
For sales involving transfers of land between non-associated persons, excluding sales of:
- private residential premises,
- licensed premises – see Revenue Ruling DA-029,
- fractional interests.
For transfers at market value:
- The Digital Duties Form.
- Copy of the contract of sale.
Lodge before settlement through Duties Online
Last modified: 30 October 2020