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

Lodgement category: Unrelated transfers with concession

Circumstances/Transactions:

At the end of the fixed term agreed to between the parties, the natural person exercises their option to purchase the property and the financial institution transfers the property to the natural person (the third transaction) 

The third transaction is exempt.

Evidence:

  1. Digital Duties Form.
  2. A copy of the duly stamped transfer to the financial institution.
  3. The lease agreement containing the option for the natural person to purchase the property.
  4. Evidence that the natural person has exercised the option. 


Lodge documents after settlement directly with the State Revenue Office
Last modified: 3 August 2021
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