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 have a form linked to it, lodge the documents listed in the information requirements without a form. See information about lodging your application.
| Transaction type | When nominal duty applies |
|---|---|
| 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:
See the Commissioner's practice. |
| Changes in trustees | If property is transferred because there has been a change in trustees. |
Superannuation fund transactions | 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. See the fact sheet. |
| Discretionary trust transactions | If property has been transferred for no consideration to:
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 | 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. See the Commissioner's practice. |
Other nominal duty transactions
Show more| 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
|
| 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:
|
| Farm-in agreement | If no consideration is paid. |
