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Sections: s21(3) & (4) & (4A) & (5)


  • Sales of land and building packages or refurbishments for transfers between unrelated parties for full interest.
  • Off-the-plan sales for land and building packages and refurbishments. 

A concession applies to transfers involving land and building packages for the physical construction costs occurring on or after the date of the contract of sale.

A concession also applies to transfers involving the refurbishment of a building being the conversion of an existing building for which a building permit under the Building Act 1993 has been issued. The concession applies to the refurbishment of the lot that occurs on or after the date of the contract of sale.


  1. The contract of sale. 
  2. The Digital Duties Form.
  3. A copy of the building permit or building approval.
  4. A copy of the certificate of title showing the transferor as the first registered proprietor after registration of the plan of subdivision (refurbishments only).
  5. A copy of the plan of the subdivision (refurbishments only).

For sales involving transfers of land to related or associated persons, fractional interests, or for less than market value, we also require 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.
  • A valuation from a certified practising valuer, who is a member of the Australian Property Institute (API), or by a member of the Real Estate Institute Victoria (REIV) with sworn valuer accreditation.
  • A letter of appraisal, commissioned by or for a financial institution for security purposes (providing the valuation is by a certified practising valuer who is a member of the API or by a member of the REIV with sworn valuer accreditation). The letter of appraisal or valuation should be:
    • In the case of a related party transfer for full or fractional interest (without a contract or that is a gift) — within 6 months of the date of the transfer.
    • In the case of a sale under a contract between related parties — within 6 months of the date of the contract.

Note: Appraisals that do not state the valuer's qualifications will be rejected.

See Revenue Ruling DA-048v2.

Lodge before settlement through Duties Online
Last modified: 13 February 2024
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