Nominal transfer duty

Nominal duty of $20 is chargeable on certain transactions.
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When applying for nominal duty, you must provide the information detailed in the duties information requirements, as well as a foreign transfer duty declaration if the transaction relates to land.

If your transaction type doesn't not have a form linked to it, lodge the documents listed in the information requirements without a form.  See information about lodging your application.

Marriage/de facto breakdown

Apply for nominal duty when property is transferred to one of the parties after the breakdown of a relationship.

See information about transferring relationship property involving a trust or company.

See the fact sheet.

Deceased estate transactions

Apply for nominal duty on a transaction involving a transfer of property if:
  • the transaction involves distribution of the estate under a will or on an intestacy and
  • no consideration is paid for the transfer.
See the Commissioner's practice.


Common nominal duty transactions
Transaction type When nominal duty applies
Changes in trustees If property is transferred because there has been a change in trustees.
Superannuation fund transactions

Application form

If property is transferred to a superannuation fund, between superannuation funds, or from a superannuation fund to a member of the fund.

Eligible agents should complete a self assessment using Online Duties.  Don't complete an application form if the transaction relates to the transfer of property from a superannuation fund to a member.

Discretionary trust transactions If property has been transferred for no consideration to:
  • a taker in default because the trust has vested or
  • a beneficiary of a discretionary trust if the trustee exercised the power of appointment. 

Eligible agents should complete a self assessment using Online Duties.

Partition of property If the transaction effects a partition when property that is transferred to one of the persons who hold it jointly and beneficially is equal to or less than the value of the person’s entitlement to the property at that time. Duty is charged on any excess entitlement received.
Transactions to facilitate subdivision If the transfer is for the sole purpose of facilitating a subdivision of the land and the transferor will receive the same piece of land back after the subdivision.

Duty is charged on any land retained or received by a person after the subdivision that they did not originally contribute.

See information about transactions entered into to facilitate a subdivision.

Fishing licence transactions

Application form

If the transaction relates to a business licence held under the Fish Resources Management Act 1994 and does not pass a beneficial interest in the business licence.

Other nominal duty transactions

Other transaction types
Transaction type When nominal duty applies
Winding up of a corporation If the total value of the transfer of corporation property to the shareholder, when the winding up begins, is equal to or less than the value of the shareholder’s entitlement to the net assets of the corporation at that time.
Winding up of a unit trust scheme If the total value of a transfer of unit trust scheme property to the unit holder, when the winding up begins, is equal or less than the value of the unit holder’s entitlement to the net assets held in the unit trust scheme at the time.
Transactions involving an apparent purchaser If the Commissioner is satisfied that when the property was first acquired, the real purchaser provided or will provide the purchase money for the property and any improvements made.
Transactions from a trustee to a beneficiary If property is transferred by the trustee of a trust, other than a unit trust scheme or a discretionary trust, to a beneficiary of the trust and
  • there is no consideration for the transfer or agreement and
  • the transfer is under and in conformity with the trusts contained in the declaration of trust.
Transfers to and from a trustee On some transfers of dutiable property to and from a bare trustee upon the re-transfer of the property from the bare trustee to a person.
Change in tenancy If the transfer effects a change in the ownership of property from joint tenants to tenants in common or vice versa, and if the value of the co-owners’ interests at the time of the transaction is not changed.
Correction of clerical errors If the transaction is to correct a clerical error in a previous transaction and there is no additional consideration paid/payable and the beneficial interests in the property change only to the extent necessary to correct the error.
Transfer by way of security If there has been a previous duty endorsed transfer of the property by way of security and the property is transferred back to the person that transferred it by way of security or is transferred to a person to whom the property has been transmitted by death or bankruptcy.
Transfer of certain lots under a planning scheme If a lot is transferred in order to carry out or facilitate the carrying out of a planning scheme.
Certain transactions under the Guardianship and Administration Act 1990 On a transaction that is:
  • a transfer to an administrator of property of a represented person made under the authority of an administration order under the Guardianship and Administration Act or
  • a vesting in an administrator of property of a represented person by, or as a consequence of, an order of the State Administrative Tribunal under the Guardianship and Administration Act.
Farm-in agreement If no consideration is paid.