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Sections: s57 C (1)(c) & (2)

Lodgement category: Unrelated transfers with concession

Circumstances/Transactions:

At the same time as the first transaction the financial institution leases its interest in the land to the natural person for a fixed term in accordance with the lease agreement containing an option for the natural person to purchase the property (the second transaction). 

The second transaction is exempt.

Evidence:

  1. Digital Duties Form.
  2. The duly stamped transfer to the financial institution.
  3. The lease agreement containing the option for the natural person to purchase the property. 

 

Lodge documents after settlement directly with the State Revenue Office



Lodge documents after settlement directly with the State Revenue Office

Last modified: 10 October 2023

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