Guide to the Digital Duties Form

The following information guides transferees and transferors (or their representatives) through completing the Digital Duties Form. The content is in three parts:

1. Transferor section
2. Transferee section
3. Common supporting documents

Additional information may be required depending on the circumstances of the property transfer.

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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.
• 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.

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.