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.
- Volume/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,
- Foreign Investment Review Board application 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 program.
- 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, etc.
- A copy of both sides of the concession card.
- A copy of any applicable supporting trust deeds.
