The following information guides transferees and transferors (or their representatives) through completing the digital duties form. The content is split into three parts:
Additional information may be required depending on the circumstances of the property transfer.
Transferor section
Land use entitlements
- Name of company or unit trust
- ACN/ARBN/ABN
- Number/class of shares/units being transferred
- Total interest in the property/parcel being transferred
Property details
- Is the dutiable property being transferred via a:
- transfer of land,
- change in beneficial ownership, or
- transfer of land use entitlements
- Property type:
- residential – private dwelling
- residential – vacant land
- commercial – retail premises
- commercial – vacant land
- residential and commercial – mixed use
- industrial – with building
- industrial – vacant land
- primary production – building, implements, stock or water entitlements
- primary production – vacant land with no implements, stock or water entitlements
- any property type – with water entitlements
- Address
- Land identifier
- Vol/folio
- Lot/plan
- Book/memorial
- Crown allotment
- The total interest in the property/parcel being transferred
Change in beneficial ownership
- How the beneficial interest is being transferred:
- deed of disclaimer
- deed of transfer
- declaration of trust
- beneficial interest in joint venture
- other
- The structure:
- fixed trust
- bare trust
- joint venture
- partnership
- other
- Legal title owner details
Transferor details
- Type, such as:
- individual – natural person
- individual – other
- company
- organisation
- association
If the type is individual (natural person or other)
- Contact details and address at time of transfer and address for future correspondence, including date of birth, email address and mobile number
- Nationality/citizenship
- Foreign status:
- country code of tax residence
- passport number
- visa number
- FIRB appliction number (if applicable)
- overseas tax identification number
- ABN (if applicable)
If the type is a company/organisation or association
- Name of company, organisation or association
- ACN/ARBN/ABN
- Name of authorised person and contact details including email address and mobile number
- Registered address at time of transfer and address for future correspondence of company, organisation or association
- Foreign status:
- country of incorporation
- overseas entity registration number
- FIRB application number if applicable
If acting on behalf of trust
- Name of trust
- Beneficiary type, such as:
- individual – natural person
- individual – other
- company
- organisation
- association
- Trust type:
- fixed trust
- unit trust
- discretionary trust
- self-managed superannuation fund
- superannuation fund
- public unit trust
- wholesale unit trust
- Names of beneficiaries
- Foreign status of trust
- Interest held before and after the transfer
Transaction details
- Type of transaction such as:
- transfer between spouses, defacto or domestic partners
- change in the manner of holding from tenants in common in equal shares to joint proprietor or vice versa
- devise in accordance with a will or probate
- none of the above (for example, arms-length transaction)
- Relationship status between transferee and transferor, such as:
- blood relatives
- legal relatives
- spouses
- domestic partners
- parent/child
- grandparent/grandchild
- sibling/partner’s sibling
- aunt/uncle
- niece/nephew
- cousins
- parents/adopted or step children
- people related by domestic relationship or friends
- business relationships including partnerships and companies who are related by common shareholders/directors
- Transfer date
- Monetary consideration involved in the transfer
- Transfer details, including contract date, settlement date
- Option granted in relation to the property, and its relevant date
Consideration and value
- Monetary consideration (if any) for the property transfer (including any goods transferred)
- Deposit paid
- Rebate/discount provided if applicable
- Non-monetary consideration given for the property if applicable
- Date of letter of appraisal/valuation if applicable
- The difference if any between the total market value (including goods transferred) and the monetary consideration paid
- Date the contract or transfer was executed
GST
- Consideration amount stated in the contract including GST (if applicable)
- Transferor makes a taxable supply under contract for the purposes of GST (if applicable)
- Calculation (GST exclusive price, GST payable in relation to the taxable supply, total)
Sale of business/goods
- Is there a sale of business, and the value attributable to the goodwill?
- Is there a related sale of goods to one of the transferees or to any other person that forms substantially one agreement?
- What is the value of goods (plant and equipment) and goodwill?
- What is the date of additional contract for the sale of goods (including any contract for the sale of business)?
- Who are the purchaser(s) in the additional contract including name, and ACN/ARBN/ABN?
- What is the relationship to the transferee?
- Is the initial contract and the additional contract for the sale of business and/or goods conditional on the other?
Water rights
- What is the consideration?
Additional land not included in contract
- Details of other transfers of land which form substantially one arrangement with this transaction
- Address
- Land identifiers
- Interest being transferred
Off-the-plan /house and land and refurbishment
Choose a calculation method:
- Fixed calculation method
- percentage of construction works completed after contract, or
- Alternative
- base land value of the lot
- explanation of why the unit entitlement ratio doesn’t apply
- percentage for infrastructure value
- non-deductible costs
- percentage of construction works completed after contract date
Transferee section
Transferee details
- Type, such as:
- individual – natural person
- individual – other
- company
- organisation
- association
If the type is individual (natural person or other)
- Contact details and address at time of transfer and address for future correspondence, including date of birth, email address and mobile number
- Nationality/citizenship
- Foreign status:
- country code of tax residence
- passport number
- visa number
- Foreign Investment Review Board application number (if applicable)
- overseas tax identification number
- ABN (if applicable)
If the transferee is a New Zealand citizen:
- Special category visa subclass 444 (if applicable)
- Will they be in Australia at the time of settlement?
If the type is a company/organisation or association
- Name of company, organisation or association
- ACN/ARBN/ABN
- Name of authorised person and contact details including email address and mobile number
- Registered address at time of transfer and address for future correspondence of company, organisation or association
- Foreign status:
- country of incorporation
- overseas entity registration number
- Foreign Investment Review Board application number if applicable
If acting on behalf of trust
- Name of trust
- Beneficiary type, such as:
- individual – natural person
- individual – other
- company
- organisation
- association
- Trust type
- fixed trust
- unit trust
- discretionary trust
- self-managed superannuation fund
- superannuation fund
- public unit trust
- wholesale unit trust
- Names of beneficiaries
- Foreign status of trust
- Interest held before and after the transfer if applicable
Concessions and exemptions
Provide details of the concession or exemption being applied for in relation to this transaction. These are:
- Transfer between spouses or domestic partners – love and affection
- Transfer between spouses or domestic partners – breakdown of relationship
- if another person other than the transferee is taking an interest in the property, provide the relationship and name of the other person
- Principal place of residence concession
- intention to occupy to property as a principal place of residence
- intended date of occupation
- First-home buyer duty reduction
- new or established home, Unique Identification Number (UIN), if applicable, plus:
- any previous property ownerships in Australia
- Principal place of residence (PPR) occupation of a property that the transferee acquired for at least six months (on or after 1 July 2000)
- have they received the First Home Owners Grant (FHOG) previously
- eligibility to receive the FHOG, UIN if applicable
- spouse/partner details if applicable plus:
- any previous property ownerships in Australia
- PPR occupation of a property that the transferee acquired for at least six months (on or after 1 July 2000)
- have they received the FHOG previously
- new or established home, Unique Identification Number (UIN), if applicable, plus:
- First-home owner concession
- spouse/partner details if applicable
- details of any dependent children
- details of previous property ownership if applicable
- Pensioner concession or exemption
- applicant consent
- details of eligible cardholder
- Primary production land – disaggregation, goods and water entitlements
- market value
- area of dimension
- details of all the goods related to the application for dis-aggregation including the monetary value
- details of water entitlements, including type, trading zone, quantity (mL), value and land identifier
- Primary production land – young farmer
- name and details of a partner (if applicable) not identified as a transferee
- details of any estate in fee simple in farmland of either the young farmer or their partner
- details of young farmer or partner previously holding shares in a company which holds or has previously held an estate in fee simple in farmland
- details of young farmer or partner being a beneficiary of a fixed trust and the trust property includes or has previously included an estate in fee simple in farmland or previously a beneficiary of a fixed trust, and while they were a beneficiary, the trust property included an estate in fee simple in farmland
- details of intention to be normally engaged in a substantially full-time capacity in the business of primary production of the type conducted on the farmland within five years from the contract date
- Family farm exemption
- relationship between transferee and transferor
- details of arrangement or scheme devised for the principal purpose of taking advantage of the exemption
- Exempt bodies – government bodies and diplomats
- Exempt bodies – statutory bodies
- Exempt bodies – charitable
- Exempt bodies – health centre and services
- Exemption or concession for superannuation fund
- Exemption – bankruptcy
- Deceased estate exemption and concession
- Transferee’s improvement deduction
- Change of trustees
- Transfer from trust to beneficiaries
- Disability trust exemption or concession
- Transfer to and from trustee or nominee
- Transfer from apparent purchaser to real purchaser
- Equity release programme
- Partition and NICO
- Correction of error
- Exemption for dutiable transaction effected on more than one instrument
- Exemption for dutiable transaction effected on more than one instrument
- Correction of error
- Exemption for dutiable transaction effected on more than one instrument
- Change in manner of holding
- Shariah financing
- Conversion of land use entitlement
Sub-sale, nomination and options
- Is the transferee the same person as the purchaser named in the contract? If no, provide:
- purchaser details including name and ABN/ACN (if applicable)
- date transfer right was acquired
- relationship or association to the purchaser if applicable:
- de facto/domestic partner
- married spouse
- child/grandchild
- parent or grandparent
- sibling or partner’s sibling
- uncle or aunt
- niece or nephew
- shareholder
- director
- In cases of trusts, are the beneficiaries related to or associated with the purchaser and what is the relationship type:
- de facto/domestic partner
- married spouse
- child/grandchild
- parent or grandparent
- sibling or partner’s sibling
- uncle or aunt
- niece or nephew
- shareholder
- director
- Date of option granted if applicable and whether any land development occurred after the option date
- Details of any land development (including construction of a building or refurbishment) if applicable including:
- occurring between contract date and transfer date
- consideration stated in contract includes consideration for the land development
- whether first purchaser (or an associate) undertook to participate in the land development at any time before transfer right acquired
- Additional consideration, specifically:
- the total consideration paid or payable by the transferee in order to acquire the transfer right, such as:
- to the vendor or as directed by the vendor
- to the first purchaser(s)
- to any other parties
- under parallel arrangement (if applicable)
- total consideration
- if the consideration above includes excluded costs
- the total consideration paid or payable by the transferee in order to acquire the transfer right, such as:
Common supporting documents
The following is a list of the supporting documents commonly required. It is not an exhaustive list:
- The original or a full copy of the contract of sale
- Transfer of land
- For sales involving transfers of land to associated persons, or fractional interests or for less than market value, provide evidence of the value of the dutiable property by:
- a letter of appraisal from a licensed real estate agent and a copy of the rate notice, or
- 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
- A copy of the building permit or building approval
- All nomination forms, assignments, et cetera
- A copy of both sides of the concession card
- A copy of any applicable supporting trust deeds
