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Sections: s32W

Circumstances/Transactions:

Nomination of spouse, domestic partner or other relative of the first purchaser under the contract of sale, acting on the relatives own behalf.

Duties On Line users may only process transfers under this section where the transferee is a relative of the first purchaser. 'Relative' is defined in s.3 of the Duties Act 2000.

  • Transferee(s) must be a natural person(s).
  • Purchaser(s) must be a natural person(s).

Evidence:

  • Digital transfer of land with a volume and folio.
  • Digital Duties Form indicating a nomination.
  • Contract of sale.
  • Nomination, assignment form.

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 six months of the date of the transfer.
    • In the case of a sale under a contract between related parties - within six months of the date of the contract.

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

In addition, the following may apply:

  • Off-the-plan.
  • Foreign purchaser additional duty.
  • Principal place of residence concession.
  • First home buyer duty reduction.
  • Pensioner concession (maximum of two transferees).
  • Foreign purchaser additional duty spousal exemption.


Lodge before settlement through Duties Online
Last modified: 4 October 2021
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