Transfers for full interest between unrelated parties (non-residential)
Sections:
s10 (1)(a) & (d)
Lodgement category:
Transfer to parties that are not related or associated
Sub category:
Unrelated Party Transfers
Circumstances/Transactions:
For sales involving transfers of land between non-associated persons, excluding sales of:
- private residential premises
- licensed premises — see Revenue Ruling DA-029
- fractional interests.
Evidence:
For transfers at market value:
- The Digital Duties Form.
- Copy of the contract of sale.
Lodge before settlement through Duties Online
Last modified: 13 February 2024
