Guide to the Digital Duties Form

The following information guides transferees and transferors (or their representatives) through completing the Digital Duties Form. The content is in 3 parts:

1. Transferor section
2. Transferee section
3. Common supporting documents

Additional information may be required depending on the circumstances of the property transfer.

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Transferor section

Property details

• whether the dutiable property being transferred via a:
  • transfer of land
  • change in beneficial ownership
    • how the beneficial interest is being transferred (deed of disclaimer, deed of transfer, declaration of trust, beneficial interest in joint venture, other)
    • the structure (fixed trust, bare trust, joint venture, partnership, other)
    • legal title owner details
  • transfer of land use entitlements
    • name of company or unit trust
    • ACN/ARBN/ABN
    • number/class of shares/units being transferred
    • total interest in the property/parcel being transferred.
       
• whether the property is eligible for the duty exemption or concession for a new home, with a dutiable value of up to $1 million, located in the City of Melbourne local government area or within the Capital City Zone
  • whether the property is located within the City of Melbourne local government area
  • whether the property a new home as defined in the First Home Owner Grant and Home Buyer Schemes Act 2000
  • whether the property remained unsold for 12 months or more after the certificate of occupancy was issued (completion)?
  • date the certificate of occupancy was issued
     
• property type:
  • residential – private dwelling
  • residential – vacant land
  • commercial – retail premises
  • commercial – vacant land
  • residential and commercial – mixed use
  • industrial – with building
  • industrial – vacant land
  • primary production – building, implements, stock or water entitlements
  • primary production – vacant land with no implements, stock or water entitlements
  • any property type – with water entitlements
  • If commercial and industrial property type has been selected, the following questions are required to be answered:
    • Has the property previously entered the commercial and industrial property tax reform scheme? 
    • If there is more than one AVPCC associated with the property, please list all the codes/description
    • Is the property currently being used as student accommodation?

• address
• land identifier
• volume/folio
• lot/plan
• book/memorial
• Crown allotment
• the total interest in the property/parcel being transferred.

Transferor details

• transferor type, such as:
  • individual – natural person
  • individual – other
  • company
  • organisation
  • association

If the type is individual (natural person or other)

• contact details and address at time of transfer and address for future correspondence, including date of birth, email address and mobile number
• nationality/citizenship
• foreign status:
  • country code of tax residence
  • passport number
  • visa number
  • Foreign Investment Review Board application number (if applicable)
  • overseas tax identification number
  • ABN (if applicable)

If the type is a company/organisation or association

• name of company, organisation or association
• ACN/ARBN/ABN
• name of authorised person and contact details including email address and mobile number
• registered address at time of transfer and address for future correspondence of company, organisation or association
• foreign status:
  • country of incorporation
  • overseas entity registration number
  • FIRB application number if applicable

If acting on behalf of trust

• name of trust
• beneficiary type, such as:
  • individual – natural person
  • individual – other
  • company
  • organisation
  • association
• trust type:
  • fixed trust
  • unit trust
  • discretionary trust
  • self-managed superannuation fund
  • superannuation fund
  • public unit trust
  • wholesale unit trust
• names of beneficiaries
• foreign status of trust
• interest held before and after the transfer.

Transaction details

• type of transaction, such as:
  • transfer between spouses, de facto or domestic partners
  • change in the manner of holding from tenants in common in equal shares to joint proprietor or vice versa
  • deceased estates
  • none of the above (for example, arms-length transaction)
• Relationship status between transferee and transferor, such as:
  • blood relatives
  • legal relatives
  • spouses
  • domestic partners
  • parent/child
  • grandparent/grandchild
  • sibling/partner’s sibling
  • aunt/uncle
  • niece/nephew
  • cousins
  • parents/adopted or step children
  • people related by domestic relationship or friends
  • business relationships including partnerships and companies who are related by common shareholders/directors
• transfer date
• monetary consideration involved in the transfer
• transfer details, including contract date, settlement date
• option granted in relation to the property, and its relevant date.

Consideration and value

• monetary consideration (if any) for the property transfer (including any goods transferred)
• deposit paid
• rebate/discount provided if applicable
• non-monetary consideration given for the property if applicable
• date of letter of appraisal/valuation if applicable
• the difference if any between the total market value (including goods transferred) and the monetary consideration paid
• date the contract or transfer was executed.

GST

• consideration amount stated in the contract including GST (if applicable)
• transferor makes a taxable supply under contract for the purposes of GST (if applicable)
• calculation (GST exclusive price, GST payable in relation to the taxable supply, total).

Sale of business/goods

• Is there a sale of business, and the value attributable to the goodwill?
• Is there a related sale of goods to one of the transferees or to any other person that forms substantially one agreement?
• What is the value of goods (plant and equipment) and goodwill?
• What is the date of additional contract for the sale of goods (including any contract for the sale of business)?
• Who are the purchaser(s) in the additional contract including name, and ACN/ARBN/ABN?
• What is the relationship to the transferee?
• Is the initial contract and the additional contract for the sale of business and/or goods conditional on the other?

Water rights

• What is the consideration?

Additional land not included in contract

• details of other transfers of land which form substantially one arrangement with this transaction
• address
• land identifiers
• interest being transferred.

Off-the-plan/house and land and refurbishment

Choose a calculation method:

• fixed calculation method:
  • percentage of construction works completed after contract, or
• alternative:
  • base land value of the lot
  • explanation of why the unit entitlement ratio doesn’t apply
  • percentage for infrastructure value
  • non-deductible costs
  • percentage of construction works completed after contract date.

Transferee section

Property details

• Is the property a new home, established home or vacant land?
• What is the higher of the market value or consideration paid for the property?

Transferee details

• transferee type, such as:
  • individual – natural person
  • individual – other
  • company
  • organisation
  • association

If the type is individual (natural person or other)

• contact details and address at time of transfer and address for future correspondence, including date of birth, email address and mobile number
• nationality/citizenship
• foreign status:
  • country code of tax residence
  • passport number
  • visa number
  • Foreign Investment Review Board application number (if applicable)
  • overseas tax identification number
  • ABN (if applicable)

If the transferee is a New Zealand citizen:

• special category visa subclass 444 (if applicable)
• whether they will be in Australia at the time of settlement.

If the type is a company/organisation or association

• name of company, organisation or association
• ACN/ARBN/ABN
• name of authorised person and contact details including email address and mobile number
• registered address at time of transfer and address for future correspondence of company, organisation or association
• foreign status:
  • country of incorporation
  • overseas entity registration number
  • Foreign Investment Review Board application number, if applicable.

If acting on behalf of trust

• name of trust
• beneficiary type, such as:
  • individual – natural person
  • individual – other
  • company
  • organisation
  • association
• trust type:
  • fixed trust
  • unit trust
  • discretionary trust
  • self-managed superannuation fund
  • superannuation fund
  • public unit trust
  • wholesale unit trust
• names of beneficiaries
• foreign status of trust
• interest held before and after the transfer, if applicable.

Concessions and exemptions

Provide details of the concession or exemption being applied for in relation to this transaction. These are:

• transfer between spouses or domestic partners – love and affection
• transfer between spouses or domestic partners – breakdown of relationship:
  • if another person other than the transferee is taking an interest in the property, provide the relationship with and name of the other person
• principal place of residence concession:
  • intention to occupy to property as a principal place of residence
  • intended date of occupation
• first home buyer duty concession or exemption:
  • commitment to moving into the home within 12 months of settlement and living in it as your principal place of residence for at least a year
  • whether you have received or are eligible to receive the First Home Owner Grant (FHOG) for this property
  • whether you have been known by any other name
  • whether you are an Australian citizen or permanent resident
  • whether you have previously owned residential property, either jointly or separately or with some other person before 1 July 2000 in any state or territory of Australia
  • whether you have occupied a residential property for a continuous period for at least 6 months in which you acquired a relevant interest on or after 1 July 2000
  • whether you have previously received the FHOG in any other state or territory of Australia 
  • whether you have previously received the First home buyer duty exemption or concession in Victoria
  • if you have a spouse/partner that is not listed as a transferee in the contract to purchase this property, full name, previous name and date of birth of the spouse. 
• first-home owner concession:
  • spouse/partner details if applicable
  • details of any dependent children
  • details of previous property ownership if applicable
• pensioner concession or exemption:
  • applicant consent
  • details of eligible cardholder
• primary production land – disaggregation, goods and water entitlements:
  • market value
  • area of dimension
  • details of all the goods related to the application for disaggregation including the monetary value
  • details of water entitlements, including type, trading zone, quantity (mL), value and land identifier
• primary production land – young farmer:
  • name and details of a partner (if applicable) not identified as a transferee
  • details of any estate in fee simple in farmland of either the young farmer or their partner
  • details of young farmer or partner previously holding shares in a company which holds or has previously held an estate in fee simple in farmland
  • details of young farmer or partner being a beneficiary of a fixed trust and the trust property includes or has previously included an estate in fee simple in farmland or previously a beneficiary of a fixed trust, and while they were a beneficiary, the trust property included an estate in fee simple in farmland
  • details of intention to be normally engaged in a substantially full-time capacity in the business of primary production of the type conducted on the farmland within 5 years from the contract date.
• family farm exemption:
  • relationship between transferee and transferor
  • details of arrangement or scheme devised for the principal purpose of taking advantage of the exemption
• exempt bodies – government bodies and diplomats
• exempt bodies – statutory bodies
• exempt bodies – charitable
• exempt bodies – health centre and services
• exemption or concession for superannuation fund
• exemption – bankruptcy
• deceased estate exemption and concession
• transferee’s improvement deduction
• change of trustees
• transfer from trust to beneficiaries
• disability trust exemption or concession
• transfer to and from trustee or nominee
• transfer from apparent purchaser to real purchaser
• equity release program
• partition and NICO
• correction of error
• exemption for dutiable transaction effected on more than one instrument
• change in manner of holding
• shariah financing
• conversion of land use entitlement
• foreign purchaser additional duty exemption
• corporation reconstruction or consolidation concession
• regional commercial and industrial concession 
• bushfire relief 2020 concession 
• re-alignment of boundaries
• other.

Sub-sale, nomination and options

• Is the transferee the same person as the purchaser named in the contract? If no, provide:
  • purchaser details including name and ABN/ACN (if applicable)
  • date transfer right was acquired
  • relationship or association to the purchaser if applicable:
    • de facto/domestic partner
    • married spouse
    • child/grandchild
    • parent or grandparent
    • sibling or partner’s sibling
    • uncle or aunt
    • niece or nephew
    • shareholder
    • director
• In cases of trusts, are the beneficiaries related to or associated with the purchaser and what is the relationship type:
  • de facto/domestic partner
  • married spouse
  • child/grandchild
  • parent or grandparent
  • sibling or partner’s sibling
  • uncle or aunt
  • niece or nephew
  • shareholder
  • director
• date of option granted if applicable and whether any land development occurred after the option date
• details of any land development (including construction of a building or refurbishment) if applicable including:
  • occurring between contract date and transfer date
  • consideration stated in contract includes consideration for the land development
  • whether first purchaser (or an associate) undertook to participate in the land development at any time before transfer right acquired
• additional consideration, specifically:
  • the total consideration paid or payable by the transferee in order to acquire the transfer right, such as:
    • to the vendor or as directed by the vendor
    • to the first purchaser(s)
    • to any other parties
    • under parallel arrangement (if applicable)
    • total consideration
  • if the consideration above includes excluded costs.

Common supporting documents

The following is a list of the supporting documents commonly required. It is not an exhaustive list:

• the original or a full copy of the contract of sale
• transfer of land
• for sales involving transfers of land to associated persons, or fractional interests or for less than market value, evidence of the value of the dutiable property:
  • a letter of appraisal from a licensed real estate agent and a copy of the rate notice, or
  • 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
• a copy of the building permit or building approval 
• all nomination forms and assignments
• a copy of both sides of the concession card
• a copy of any applicable supporting trust deeds.

.The Evidentiary Requirements Manual provides guidance about the evidence you need to provide so that we can assess your transaction or grant an exemption in accordance with the Duties Act 2000.

Refer to the Evidentiary Requirements Manual for more information