Duty transactions that can't be self-assessed

Use Duties Lodgments to lodge these transactions:

• Acquisitions or surrenders - discretionary trust
• Agreement - farm-in
• Change - tenure (such as tenants in common to joint tenants)
• Change - trustees
• Characters in a party name that exceed the allowable field limits
  • Individual (given names and family name) - 130
  • Company / Government – 80
• Contract - multiple lots settling by two or more transfer documents that require different No Double Duty certificates
• Exemption - charitable
• Exemption - entity restructuring transaction
• Exemption - family farm transfer
• Family court orders and maintenance / financial agreements (marriage / de facto breakdowns)
• Grant or surrender - profit a prendres
• Property - exchange
• Property - option to acquire (including simultaneous put and call options)
• Property - partition, including disposition statements on subdivision
• Substituted transferees involving
  • first home buyers
  • foreign persons or
  • related party transactions
• Transaction - consideration is reduced by more than $5,000, unless the requirements of Commissioner’s Practice DA 28 ‘Reduction in Consideration’ are met
• Transaction – consideration is reduced by an amount equal to the Goods and Services Tax (GST) that was included in the purchase price, unless the requirements of Commissioner’s Practice DA 28 ‘Reduction in Consideration’ are met
• Transaction - consideration may change because it is contingent on certain events within the contract
• Transaction - creating or surrendering life or remainder interests
• Transaction - distribution of deceased estate property (nominal duty)
• Transaction - forming, altering or dissolving a partnership
• Transaction - landholder
• Transaction - two or more that must be lodged for review because they may be aggregated
• Transaction - vesting of a discretionary trust to a taker in default on its termination (nominal duty)
• Transaction - winding up a corporation or unit trust scheme (nominal duty)
• Transfer - between apparent and real purchaser (nominal duty)
• Transfer - business assets that operate in multiple jurisdictions or include the sale of land
• Transfer - by seizure and sale order
• Transfer - correct clerical errors (nominal duty)
• Transfer - distributions to shareholders (bankruptcy or company liquidation)
• Transfer - farming land that includes the sale of business assets, livestock, or plant and equipment
• Transfer - fishing licences
• Transfer from the trustee of a self-managed superannuation fund to
  • a member
  • a custodian of the fund or
  • another self-managed superannuation fund without consideration
• Transfer - mining tenements
• Transfer - partial interest between non-related parties
• Transfer - purple title properties where only some (not all) of the undivided shares within the Certificate of Title are being transferred
• Transfers to an employer-sponsored superannuation fund without consideration
• Transfer - to and from a bare trustee (nominal duty)
• Transfer - trustee to a beneficiary of a bare trust for no consideration (nominal duty)
• Transfer - under planning scheme