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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 split into three parts:

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
  • 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 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 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

 

 

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