Guide to the digital duties form | State Revenue Office

The following information guides transferees and transferors (or their representatives) through completing the digital duties form. The content is split into three parts:

Transferor section
Transferee section
Common supporting documents

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
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

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