Lodgement
Category
Documents Required
Link to Evidentiary Requirement Manual
Trust
Exemptions and
Concessions



s36 - Trustee of Fixed Trust to Beneficiary




Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Stamped Trust Deed
Statutory Declaration as per Evidentiary
Requirements Manual
Other (refer to ERM)
s36 (1)(c)(i)
Property passing to beneficiaries of Fixed Trusts
s36 (1)(c)(ii)(A)
Property passing to beneficiaries of Fixed Trusts
s36 (1)(c)(ii)(B)
Property passing to beneficiaries of Fixed Trusts
s36A - Trustee of Discretionary Trust to beneficiary
s36A (1)(c)(i)
Property passing to beneficiary (not acting as trustee of trust) of Discretionary Trust
s36A (1)(c)(ii)
& (3) para (a)
Property passing to beneficiary (acting as trustee of another trust with natural person
beneficiaries) of Discretionary Trusts
s36A (1)(d)
Property passing to beneficiaries of Discretionary Trusts
s36B - Trustee of Unit Trust to Unit Holder
s36B (2)(a)(i)
s36B (2)(a)(ii)
Property passing to a natural person unit holder absolutely
Property passing to unitholders in unit trust schemes
s36B (2)(b)
Property passing to unitholders in unit trust schemes
s36B (2)(c)
Property passing to a unitholder as the trustee of a discretionary trust
s38A(b) - Transfer to a Special Disability Trust
s38b Transfer of property to a special disability trust (SDT)
s41A - Trustee of Superannuation Fund to a member(s)
s41A Property passing to beneficiaries of superannuation funds
s34 - Apparent purchaser to real purchaser
s34 (1) (a) (i)
Declarations of trust for land vested in an apparent purchaser
s34 (1) (a) (ii) Declarations of Trust for land vested in an apparent purchaser
s34 (1)(b)
Property vested in an apparent purchaser
s33 - Change of Trustee
s33
Change of trustee
s35 - Transfers to and from a Trustee or Nominee
s35 (1)(a)
Transfer by the transferor to a trustee without any change in beneficial ownership - bare trust
s35 (1)(b)
Declaration of trust by a trustee holding property soley for the transferor without any change in
beneficial ownership
s35 (1)(c)
Transfer made by re-transfer - Bare trust transfers
s40 – Transfer between Superfunds
s40 (1) Transfer of property from one superannuation fund to another
Primary
Production









Aggregation
Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Contract of Sale including Special
Conditions excluding vendor’s section 32
Statement
SRO Duties Form 2 – Goods Statutory
Declaration
SRO Duties Form 12 - Primary
production and water entitlements
(for all land types) statutory declaration
SRO Duties Form 13 -Family farm
exemption statutory declaration
SRO Duties Form 56 -Young Farmers
Exemption/Concession Claim Form
Section 69 - Young Farmer Exemption
s69AD Exemption or concession for young farmers
Section 56 - Family Farm transfer other than to a natural person
s56
Transfers of farms to relatives or charities
s56
Transfers of farms between relatives
s56*
Transfers of farm to relative(s) - Exemption
Section s10 (1)(a) & (d)(iv)&(v) - Primary Production, Water Entitlement, Goods and Livestock.
s10 (1)(d) (iv) & (v)
Primary Production transfers

Other (refer to ERM)



Section 24 - Aggregation of Land that is not Primary Production
Covering Letter
Transfer of Land Document
DA-026v2 - Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential
SRO Duties Form 62 - Purchaser
premises are to be constructed
Statement
Notice of Acquisition
s24 (2A)
Non-aggregation of primary production land
Contract of Sale including Special
Conditions excluding vendor’s section 32
Statement








Sub Sale









Sale of
Business/Goods





SRO Duties Form 1 - Goods statement
for residential land
SRO Duties Form 2 - Goods statutory
declaration
Advertising Material with Price list
Aggregation Statement which includes
discount details, use of the premises
and a summary of the negotiation
process
Builder Registration Number
Other (refer to ERM)
SECTION 32A – 32X : Sub-sales
Covering Letter
Transfer of Land document
s32A - 32X
Sub-sales
SRO Duties Form 62 - Purchaser
332A - 32X*
Sub-sales where there is no Additional Consideration (including parallel land a nd building
Statement
arrangements), no Land Development or no Option
Notice of Acquisition
SRO Duties Form 1 - Goods statement
for residential land
SRO Duties Form 2 - Goods statutory
declaration
Contract of Sale including Special
Conditions excluding vendor’s section 32
Statement
SRO Duties Form 6A - Transactions
treated as sub-sales of land statutory
declaration
Other (refer to ERM)
Covering Letter
Transfer of Land document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Contract of Sale including Special
Section 10 (1)(a) & (d): s22B, s24 Transfers of Land and Business
s10 (1)(a) & (d)
Transfers of land and business and licensed premises




Related or
Associated Party
Transfers with
Concessions













Conditions excluding vendor’s section 32
Statement
Contract of Sale of Business
SRO Duties Form 2 - Goods statutory
declaration
Valuation as at the date of the contract
Other (refer to ERM)
Covering Letter
Transfer of Land document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
SRO Duties Form 2 – Goods Statutory
Declaration
Contract of Sale including Special
Conditions excluding vendor’s section 32
Statement
Valuation as at the date of the contract
Proof of payment
SRO Duties Form 53D - Principal place of
residence (PPR) concession declaration
SRO Duties Form 61 - Principal place of
residence (PPR) concession and eligible
first home buyer duty reduction
declaration
SRO Duties Form 8F - Pensioner
exemption/concession declaration
SRO Duties Form 4A - Off-the-plan sales
statutory declaration
Other (refer to ERM)
Sections 57J – 60: Related Party Concession Duty in relation to Principle Place of Residence (PPR) and/or First Home
Buyer Duty Reduction (FHBDR) or Pensioner Concession
PPR
The PPR concession applies to transfers resulting from contracts of sale entered into on or after 1 January 2007 and the
land purchased is intended to be occupied as a principal place of residence by at least one transferee. A rate reduction of
1% will apply for property with a value between $130,000 and $440,000. For properties with a value greater than
$440,000 and less than $550,000 a duty reduction of $3,100 will apply.
s57J
Principal Place of Residence (PPR) concession
s57J or JA*
Principal Place of Residence (PPR) - Concession / Reduction of duty
FHBDR
Meeting the eligibility requirements for the First Home Owner Grant (FHOG), will entitle you to the duty reduction for
both the purchase of a new or established home. The duty reduction applies where you buy a principal place of residence
valued at not more than $600,000 and where the settlement date is on or after 1 July 2011.
Pensioner Concession
Pensioners buying a home may be eligible for a full or partial exemption of duty if hold one of the relevant concession
cards at the date of the transfer, purchase the property for market value and intend to reside in the home as their PPR
Eligible pensioners who have purchased a block of land and have constructed a dwelling on it within 3 years after the
transfer date, may also be eligible for a refund
Full pensioner exemption will apply if the value of house and land does not exceed $330,000. Partial exemption will apply
if the value of house and land is more than $330,000 but does not exceed $750,000. No exemption or concession will
apply if the value is greater than $750,000
s58-60
Transfer to an eligible pensioner where the contract was entered on or after 1 July 2012
Section 21(3) - Related Party – Land & Building Concession
Transfer of Off the plan sales for land and building packages and refurbishments between related parties for full interest
with contract of sale dated on or after 1 October 2008. A concession applies to transfers involving land and building
packages for the physical construction costs occurring on or after the date of the contract of sale. A concession also
applies to transfers involving the Refurbishment of a building being the conversion of an existing building for which a
building permit under the Building Act 1993 has been issued. The concession applies to the refurbishment of the lot that
occurs on or after the date of the contract of sale
Off-the-plan transfers – Land and Building packages
s21 (3) & (4A)
Off-the-plan transfers – Refurbishments
s21 (4), (4A) & (5)
s21(3) & (4) & (4A) & (5)* Off-the-plan transfers – Land and Building Packages and Refurbishments - Concession
Deceased Estate










Partition/NICO











Re-Alignment of
Boundaries and
Discontinued

Section 42 (2), s42 (3) – Deceased estate
Covering Letter (including DOB and
Gender of Life Tenant)
s10 (1)(a) (ib) Deceased estates
Transfer of Land Document
s42 (1) & (3) Deceased estates – Exemption - Will &Intestacy
SRO Duties Form 62 - Purchaser
s42 (1)(a)* Deceased Estates - Pursuant to a Will - Exemption
Statement
s42 (2)
Deceased estates – Exemption
Notice of Acquisition
s42 -Deceased estates – Exemption - A transfer made to a beneficiary pursuant to a maintenance order by the Supreme or
Will & Probate/Letter of Administration County Court
Inventory and Distribution Statement
Valuation
Certificate of Title
Court Order
Other (refer to ERM)
Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Submission as to the duty payable
Valuation
Certificate of Title before subdivision
Certificate of Title after subdivision
Plan of subdivision before consolidation
Plan of subdivision after consolidation
Other (refer to ERM)
Section 27 - Partition
Covering Letter (including area and
value of Land)
Section 10 (1)(a) & (d) Re-alignment of boundaries
s27
Partitions
Section 10 (1)(a) & (d) - NICO transfers
s10 (1)(a) & (d)
s10 (1)(a) & (d)
NICO Transfers
Re-alignment of boundaries
Roads









Fractional
Interest






Bankruptcy
Matters







Charities &
Government
Bodies





Transfer of Land document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Submission as to the duty payable
Certificate of Title before subdivision
Certificate of Title after subdivision
Plan of subdivision before consolidation
Plan of subdivision after consolidation
Other (refer to ERM)
Section 10 (1)(a) & (d) - Discontinued Roads
s10 (1)(a) & (d)
Transfer of discontinued road
Covering Letter (including DOB and
Gender of Life Tenant)
Transfer of Land document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Valuation as at the date of contract
Certificate of Title
Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Statutory Declaration as per the
Evidentiary Requirements Manual
Court order
Other (refer to ERM)
Section 48(b)- (c) & 48(ca): Bankruptcies and Administrations
Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Constitution of the Charity or
Government Body
Section 45 - Charities and Friendly Societies Exemption
s48 (b)
Bankruptcies and Administrations – Exemption
s48 (b)
Bankruptcies and Administrations – Exemption
s48 (c)
Bankruptcies and Administrations – Exemption
s48 (d)
Bankruptcies and Administrations – Exemptions
s48 (d)
Bankruptcies and Administrations – Exemptions
s48(ca)
Bankruptcies and Administrations – Exemptions
s45 (a) & (b)
Charities and Friendly Societies Exemption
s45 (c)
Charities and Friendly Societies Exemption
s45a
Health Centres and Services – Exemption
Section 47 – Government bodies

Other (refer to ERM)
s47 (1) & s52
Transfer to Government Bodies – Exemption
s47 (2)
Transfer to diplomats – Exemption
Section 52 – Government bodies
s52(a)
Government Bodies – Exemption
s52 (b)
Government Bodies – Exemption
s52 (c)
Government bodies – Exemption
s52 (d)
Government bodies – Exemption
s52 (e)
Government bodies – Exemption
Section 53 – Government bodies
s53
Historical &
Terms Contracts










No Double Duty





Defence Service Homes – Exemption
Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Contract of Sale including Special
Conditions excluding vendor’s section
32 Statement
Valuation as at the date of the contract
Settlement statement
Proof of payment
Certificate of Title
Other (refer to ERM)
Section 10 - Term Contracts and Contracts entered into prior to 2008
Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Submission as to the duty /exemption
claimed
SECTION 17 - No Double Duty, Primary Instruments and Rectification of Errors
DA-037 - Dutiable Value of dutiable property acquired under a terms contract
S17(1) - If a dutiable transaction is effected by more than one instrument, one instrument is stamped with the duty
payable on the dutiable transaction, and each subsequent instrument is denoted indicating the amount and the date of
payment of the duty on the primary instrument.
S(17)2 -No duty is chargeable on a Transfer to a trustee of dutiable property subject to a Declaration of Trust if ad
valorem duty has been paid on the Declaration of Trust in respect of the same dutiable property.



Adjustment to
dutiable Value







Stamped Transfer of Land Document
Proof of payment of duty
Other (refer to ERM)
Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Submission as to the duty /relief claimed
Contract of sale including special
conditions(if any)
Other (refer to ERM
S(17) 3- No duty is chargeable on a Declaration of Trust that declares the same trusts as those upon and subject to which
the same dutiable property was transferred to the person declaring the trust if ad valorem duty has been paid on the
transfer
s17 (1)
No double duty
s17 (2)
No double duty
s17 (3)
No double duty
Agreement to reduce Dutiable Value
s22 (2), (2A) (3) & (4)
Agreement that reduces the value of the property
Transferee Improvements
DA-010 - Transferee's improvements in transfer of land valuations
Section 18A foreign purchasers- duty in respect of change of use of Land
Section 28A Rate for additional duty chargeable for Foreign purchasers – Residential Property
Foreign purchasers of property | State Revenue Office
Complete a purchaser statement | State Revenue Office
Purchaser Statement | State Revenue Office
Conversion of
Land Use
Entitlements



SECTION 50A: Conversion of Land Use Entitlement, Share Transfer or Lease

Covering Letter
Transfer of Land Document
SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Statutory declaration as per Evidentiary
Requirements Manual
Contract of Sale
New Plan of Subdivision
SRO Duties Form 50 - Land use
entitlement acquisition statement
Other (refer to ERM


Covering Letter
Transfer of Land Document
Section 44(3), 44(1)(b)(ii) - Transfer of property as a result of a breakdown in marriage or domestic relationship to
parties other than the parties to the marriage or domestic relationship





Breakdown of
Relationship
s50A
Conversion of land use entitlement to different form of title










SRO Duties Form 62 - Purchaser
Statement
Notice of Acquisition
Company Search (if the transferee is a
company)
Court Order
Valuation
Other (refer to ERM
s44 (2)
Breakdown of Marriage and Domestic Relationships – Declaration of Trust
s44 (3)
Breakdown of Marriage and Domestic Relationships – Transfer
s44 (4)
Breakdown of Marriage and Domestic Relationships – Declaration of Trust
s44(1)(a), (b)(i) and (c)(i)*
s44(1)(a), (b)(i) or (ii), (c) and (d)
Breakdown of Marriage and Domestic Relationships – Exemption
Breakdown of Marriage and Domestic Relationships – Transfer
s55 Equity release programs – Exemptions



Covering Letter
Transfer
Notice of Acquisition
SRO Duties Form 54 - Equity Release
Program Exemption Statutory
Declaration
List of Beneficial Owners
Property Details
Other (refer to ERM
Complex
Declaration of
Trust over
Dutiable
Property



Covering Letter
Trust Deed
Other (refer to ERM
A declaration of Trust relation to any identified property
Complex
Declaration of
Trust over Non Dutiable
Property



Covering Letter
Trust Deed
Other (refer to ERM
A declaration of Trust for unidentified Property
Equity Release
Program
s55
Equity release programs – Exemption
s7 (4)
Declaration of Trust over dutiable property
S17(3)
s34 (1) (a) (ii)
No double duty
Declarations of Trust for land vested in an apparent purchaser
s38 (3)
Charitable trusts – Exemption
s38a
Special disability trusts (SDT)
s38(2)
Declaration of Trust pursuant to breakdown of relationship – Exemption
s35 (1)(b)
Declaration of trust by a trustee holding property solely for the transferor
without any change in beneficial ownership
s44 (2)
Breakdown of Marriage and Domestic Relationships – Declaration of Trust
s44 (4)
Breakdown of Marriage and Domestic Relationships – Declaration of Trust