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Sections: s7 (1)(b)(v), (va) & s57


A lease for which consideration is paid in respect of its grant, transfer or assignment or in relation to certain rights pertaining to the underlying land. 


  1. Any agreement, contract of sale or other documentation between the parties in respect of the grant, transfer or assignment of lease. 
  2. The instrument that grants, transfers or assigns the lease.
  3. If the transaction involves the transfer or assignment of a lease, a copy of the lease. 
  4. Details of the consideration, other than rent reserved, paid or agreed to be paid including any non-monetary consideration provided for the grant, transfer or assignment of the lease. 
  5. Evidence of the value of the land subject to the lease either 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 API or by a member of the REIV with sworn valuer accreditation.
    • In circumstances where a letter of appraisal or sworn valuation could not be obtained, an estimate of the unencumbered value of the land that is the subject of the lease and the details of how this estimate was determined.

Note: Refer to section 57 evidentiary requirements for any future transfers made pursuant to the lease.

Lodge documents after settlement directly with the State Revenue Office.

Lodge documents after settlement directly with the State Revenue Office
Last modified: 4 October 2021
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