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Declaration

Duties Form 63: Duties Refund SmartForm
Fields marked with * are required
Guardian (Division 4A) A guardian of a person under a legal disability includes: 1.A trustee who holds property on trust for the person under an instrument of trust or direction of a court or tribunal, or 2.An administrator of the person’s estate appointed under the Guardianship and Administration Act 1986.

Collection statement

This information is collected by the State Revenue Office (SRO) to establish whether you (or the person you are representing) are entitled to a duties refund. If you do not provide the information required, the SRO may not be able to process this refund application. The information collected may be used for the purposes of laws administered by the SRO. Where authorised by law to do so, the SRO may also disclose this information to other government agencies including the Australian Taxation Office, State and Territory Revenue Offices, and law enforcement agencies. You can find out more about how the SRO collects, uses, discloses and protects information in the Information Privacy Policy on www.sro.vic.gov.au.

Declaration

I am:

Person with legal disability

Transferor company

Power of attorney

Transferee declaration

Transferee

Is the transferee an:
Company details
Company director details

Spouse/Domestic partner declaration

Transferee

Intention to occupy the property

Does the transferee have a spouse or domestic partner who is not included in this application?

Partner details

Consent - Primary card holder

Transferee

Complete this consent only in situations where the transferee is a spouse or domestic partner listed on a Family Assistance Health Care Card (FA) or a Parenting Payment Partnered Health Care Card (PP) where the primary card holder is not claiming the benefit.

Applications for refunds

Was the duty paid within the last 5 years?
You are not eligible for a refund. A refund application for duty must be made within five years from the date the duty was paid. Do not proceed with this form.
If you answer 'No', you are not eligible for a refund. A refund application for duty must be made within five years from the date the duty was paid. Do not proceed with this form.

Type of refund

What sort of refund are you seeking?
/1000

Eligibility requirements

Duties Form 63: Duties Refund SmartForm
Fields marked with * are required

Off-the-plan sales

Did the contract involve the refurbishment of an existing building?
Did the contract involve the construction of a new building?
If you answer 'No', you are not eligible for the off-the-plan sales concession.
You are not eligible for the off-the-plan sales concession.
Did the transferor(s) enter into any agreement with the transferee(s) other than the contract referred to in the previous question?
You are required to provide a copy of the agreement.
If you answer 'Yes', you are required to provide a copy of the agreement.
Was the transferor(s) the first registered proprietor(s) within the meaning of the Transfer of Land Act 1958 after registration of the plan of subdivision of the lot?
You are not eligible for the off-the-plan sales concession.
If you answer 'No', you are not eligible for the off-the-plan sales concession.
Was the sale of the subject lot to the transferee(s) the first sale of the lot after registration of the plan of subdivision?
You are not eligible for the off-the-plan sales concession.
If you answer 'No', you are not eligible for the off-the-plan sales concession.
To your knowledge has the transferee(s) entered into a contract for refurbishment of the lot, other than the refurbishment referred to in the contract of sale?
You are not eligible for the off-the-plan sales concession.
If you answer 'Yes', you are not eligible for the off-the-plan sales concession.
Did the transferor(s) enter into any agreement with the transferee(s) other than the contract referred to in previous questions?
Dutiable value of a principal place of residence property (section 20) The dutiable value of a principal place of residence property is the greater of the purchase price or the market value of the property. For an off-the-plan property where there is no completed dwelling at the time of the contract but a dwelling is to be completed or refurbished before the transfer, the dutiable value is the purchase price after application of the land and building concession in section 21(3) or the refurbishment concession in section 21(4).
First home buyer duty reduction/exemption or concession (Division 4A) The first home buyer duty reduction is available to eligible first home buyers for new and established homes. The reduction is 50 per cent if settlement occurred on or after 1 September 2014. The reduction applies for contracts entered into prior to 1 July 2017 where the dutiable value is not more than $600,000. For contracts entered into after 1July 2017 a full exemption applies for dutiable value of $600,000 or less and a partial concession applies for dutiable value of $750,000 or less. Please note: Eligible first home buyer duty reduction/exemption or concession does not apply to eligible applicants for the pensioner concession, young farmer’s concession and first home buyer with families’ concession. You must elect to receive only one concession.
Eligible transferees and first home buyer duty reduction (Division 4A) For the concession or reduction to apply, each transferee must: 1.Be a natural person who is at least 18 years of age or the guardian of such a person with a legal disability, and 2.Be a bona fide purchaser for adequate consideration (e.g. market value) - see website for further details, and 3.Meet the residence requirement. Applicants for the first home buyer duty reduction must also have received or be eligible to receive the FHOG. If a transferee is acting as guardian of a person with a legal disability, the person with legal disability must meet these requirements. If any transferee is under 18, you must apply in writing to the Commissioner of State Revenue in writing to waive the requirement that each transferee be at least 18 years of age.
Guardian (Division 4A) A guardian of a person with a legal disability includes: 1.A trustee who holds property on trust for the person under an instrument of trust or direction of a court or tribunal, or 2.An administrator of the person’s estate appointed under the Guardianship and Administration Act 1986.
Residence requirement The first home buyer duty reduction/exemption or concession is subject to the requirement that at least one transferee occupies the property as his or her principal place of residence for a continuous period of 12 months commencing within the 12-month period immediately after the transferee became entitled to possession of the land. If you receive the principal place of residence concession and/or the first home buyer duty reduction and you become aware that the residence requirement will not be met, you must notify the Commissioner of State Revenue in writing within 30 days.
Principal place of residence property Dwelling is defined as a building affixed to the land that is designed and constructed primarily for residential purposes and may lawfully be used as a place of residence. Vacant land - Where the land is vacant at the time of the transfer a dwelling on the land must be completed within 12 months of the transfer. A refund for the amount of the principal place of residence concession can be applied for if a dwelling was completed on the land within 12 months and the residence requirement was met.

First home buyers duty reduction/exemption or concession

Did the transferee enter into a contract to purchase a property where the settlement date under the contract was on or after 1 July 2013?
You are not eligible for the first home buyers duty reduction/exemption/concession.
If you answer 'No', you are not eligible for the first home buyers duty reduction/exemption/concession.
Was the property purchased a new home that the transferee built or an established home/residential vacant land, and the transferee's first home purchase in Australia, and will it be used as their principal place of residence for a continuous period of at least 12 months commencing within 12 months of the settlement date?
You are not eligible for the first home buyers duty reduction/exemption or concession.
If you answer 'No', you are not eligible for the first home buyers duty reduction/exemption/concession.
At the time of purchase, was the dutiable value of the property not more than $600,000 (for contracts entered into prior 1 July 2017) or not more than $750,000 (for contracts entered into on or after 1 July 2017)?
You are not eligible for the first home buyers duty reduction/exemption or concession.
If you answer 'No', you are not eligible for the first home buyers duty reduction/exemption/concession.
Has the transferee received, or is eligible to receive, the First Home Owner Grant (FHOG) for this property?
You are not eligible for the first home buyers duty reduction/exemption or concession.
If you answer 'No', you are not eligible for the first home buyers duty reduction/exemption/concession.
You remain eligible to receive the first home buyer duty exemption/concession and should select ‘Yes’ if:•You meet all of the First Home Owner Grant eligibility requirements except for the fact that you are purchasing an existing home, or•You entered into a contract after 1 July 2017 to purchase a new property with a contract price over $750,000 but a dutiable value of no more than $750,000.Use the help feature for further details.
Eligible pensioners (section 58) To qualify as an eligible pensioner, you must, at the time of the transfer: 1.Hold a relevant concession card being a: â—¦Repatriation Health Card – Gold Card (issued by the Department of Veterans Affairs), or â—¦Pensioner Concession Card (issued by the Department of Veterans Affairs), or â—¦Pensioner Concession Card (issued by Human Services), or â—¦Health Care Card (issued by Human Services), or â—¦Commonwealth Seniors Health Care Card (issued by Human Services or the Department of Veterans Affairs, see website for further details). Note: No cards other than those listed above entitle you to this exemption or concession. The SRO will also verify your concession status, at the date of the transfer, with Human Services or Department of Veterans Affairs. 2.Be a bona fide purchaser of land for adequate consideration (i.e. market value), 3.Intend to reside in a dwelling on the land as your principal place of residence, and 4.Not have received an exemption, refund or rebate in respect of a transfer of land under sections 59 and 60 of the Duties Act 2000 or under section 71A of the Stamps Act 1958.
Pensioner exemption/concession (sections 58-60A) An exemption or concession from duty is available for eligible pensioners who have purchased land and a dwelling if: 1.They hold a concession card at the date of transfer, and 2.The contract for the purchase of the land and/or dwelling was entered into on or after 1 July 2011. Note: Where a dwelling is to be constructed on the land, the pensioner exemption/concession will only apply upon completion of the dwelling, and 3.The dutiable value of the land and dwelling is: â—¦Not more than $330,000 – a full exemption, or â—¦More than $330,000 but does not exceed $750,000 – a concession on a sliding scale. Where there is a dwelling on the land at the time of transfer, the dutiable value is the greater of the consideration or the market value. Where the land is vacant at the time of the transfer a dwelling on the land must be completed within three years of the transfer. The dutiable value in that case is the greater of the consideration or the market value of the land plus the construction cost of the dwelling. You can only apply for a refund of duty on the transfer if a dwelling is constructed within the three year period. If you are eligible for the pensioner exemption/concession, you will automatically be given the principal place of residence concessional rate of duty.
Purchase of fractional Interest in the property Where two or more people buy a principal place of residence property, each person’s proportion of ownership is known as their interest in the property. The interests in the property are specified in the contract of sale. If the contract of sale does not specify each person’s interest, each person is treated as having an equal share of ownership in the property. Whether an exemption or concession is available for the eligible pensioner depends on the value of their interest in the property (i.e. whether it is more than $330,000 or does not exceed $750,000).
Re-assessment for non-compliance •The State Revenue Office, as part of its role in administering Victorian taxes, investigates clients to ensure they are complying with the relevant Acts. •A penalty of ‘100 penalty units’ may be imposed on person(s) making a false or misleading declaration (section 57 of the Taxation Administration Act 1997). •An additional penalty of double the amount of stamp duty may also be imposed (section 64 of the Duties Act 2000). Note: All relevant evidence should be maintained by the applicant(s) for a period of at least five years.

Pensioner exemption/concession

Transferee 1

Did the transferee enter into a contract to purchase a property on or after 1 July 2011?
You are not eligible for the pensioner exemption/concession.
If you answer 'No', you are not eligible for the pensioner exemption/concession.
At the transfer date, was the transferee the holder of an accepted concession card(s) which entitled them to the pensioner exemption/concession?
You are not eligible for the pensioner exemption/concession.
If you answer 'No', you are not eligible for the pensioner exemption/concession.
Has the transferee previously received the pensioner exemption/concession in Victoria?
You are not eligible for the pensioner exemption/concession.
If you answer 'Yes', you are not eligible for the pensioner exemption/concession.
At the time of purchase, did the purchase price/the transferee's share of the purchase price for the property exceed $750,000?
You are not eligible for the pensioner exemption/concession.
If you answer 'Yes', you are not eligible for the pensioner exemption/concession.
Does the transferee intend to live in the property being purchased as their principal place of residence?
You are not eligible for the pensioner exemption/concession.
If you answer 'No', you are not eligible for the pensioner exemption/concession.
Dutiable value of a principal place of residence property (section 20) The dutiable value of a principal place of residence property is the greater of the purchase price or the market value of the property. For an off-the-plan property where there is no completed dwelling at the time of the contract but a dwelling is to be completed or refurbished before the transfer, the dutiable value is the purchase price after application of the land and building concession in section 21(3) or the refurbishment concession in section 21(4).
Principal place of residence property The principal place of residence concession and the first home buyer duty reduction are available for transferee(s) of a dwelling (or land on which they intend to build a dwelling) intended to be occupied as the principal place of residence by at least one transferee who meets the residence requirement. Dwelling is defined as a building affixed to the land that is designed and constructed primarily for residential purposes and may lawfully be used as a place of residence. Vacant land - Where the land is vacant at the time of the transfer a dwelling on the land must be completed within 12 months of the transfer. A refund for the amount of the principal place of residence concession can be applied for if a dwelling was completed on the land within 12 months and the residence requirement was met.
Residence requirement The principal place of residence concession is subject to the requirement that at least one transferee occupies the property as his or her principal place of residence for a continuous period of 12 months commencing within the 12-month period immediately after the transferee became entitled to possession of the land. If you receive the principal place of residence concession and you become aware that the residence requirement will not be met, you must notify the Commissioner of State Revenue in writing within 30 days.

Principal place of residence concession

Did the transferee enter into a contract to purchase a property where the settlement date under the contract of sale was on or after 1 July 2013?
If you answer 'No', you are not eligible for the principal place of residence concession.
You are not eligible for the principal place of residence concession.
Does the transferee intend to use the property as their principal place of residence for a continuous period of at least 12 months commencing within 12 months of the settlement date?
You are not eligible for the principal place of residence concession.
If you answer 'No', you are not eligible for the principal place of residence concession.
At the time of purchase, was the dutiable value of the property more than $130,000 but not more than $550,000?
You are not eligible for the principal place of residence concession.
If you answer 'No', you are not eligible for the principal place of residence concession.
First farmland property and disqualifying interests The property purchased must be the first farmland property of the farmer or the farmer's spouse or domestic partner. Accordingly, if they have previously owned an estate in fee simple in farmland they will be ineligible for the exemption or concession. This includes where the young farmer or their spouse or domestic partner is or was - •A shareholder of a company* that owned or previously owned farmland, •A beneficiary of a trust* that owned or previously owned farmland. *This includes when a young farmer and/or their spouse or domestic partner were a shareholder of a company or beneficiary of a trust set up by their parents.
Farmland Land used, or intended to be used, primarily for the business of primary production.
Young farmer A natural person who is: •Under 35 years of age at the date of the contract, and •Carrying on, or intends to carry on, a business of primary production in relation to dutiable property(s) that satisfies the requirements of this exemption/concession.
Young farmer business entity means: •A trustee for a young farmer, or •A company (not acting in the capacity of a trustee under a trust) all the shares in which are owned by the young farmer, or the young farmer and the young farmer's spouse or domestic partner, or •A trustee under a discretionary trust, the capital beneficiaries of which are limited to a young farmer, or the young farmer and the young farmer's spouse or domestic partner, or •A trustee under a fixed trust, the beneficiaries of which are limited to a young farmer, or the young farmer and the young farmer's spouse or domestic partner.
Capital beneficiary of a discretionary trust means a person, or a member of a class of person, in whom, by the terms of the trust, the whole or any part of the capital of the trust estate may be vested or remain vested: 1.In the event of the exercise of a power or discretion in favour of the person (whether or not that power is presently exercisable), or 2.In the event that a discretion conferred under the trust is not exercised.
'Claw back' provision: It is the responsibility of the young farmer or young farmer business entity to provide the Commissioner of State Revenue with written notice within 30 days of becoming aware of any circumstances that may result in the primary production requirement not being complied with. A failure of the young farmer or young farmer business entity to comply with the legislative requirements in relation to the above benefit does not affect the Commissioner's ability to reassess duty.

Young farmers exemption/concession

Young farmer

Within 5 years from the contract date, does the transferee intend to normally engage, in a substantially full-time capacity, in the business of primary production of the type conducted on the farmland?
You are not eligible for the young farmers exemption/concession.
You are not eligible for the young farmers exemption/concession.
Does the transferee hold, or has previously held an estate in fee simple in farmland?
Does the transferee hold shares in a company which holds or has previously held an estate in fee simple in farmland?
Has the transferee previously held shares in a company where those shares were held at the same time that the company held an estate in fee simple in farmland?
Is the transferee a beneficiary of a fixed trust where the trust property includes or has previously included an estate in fee simple in farmland?
Was the transferee previously a beneficiary of a fixed trust and while they were a beneficiary, the trust property included an estate in fee simple in farmland?
Is the transferee a capital beneficiary of a discretionary trust and the trust property includes or has previously included an estate in fee simple in farmland?
Was the transferee previously a capital beneficiary of a discretionary trust and while a capital beneficiary, the trust property included an estate in fee simple in farmland?
Does the transferee have a spouse or domestic partner?

Young farmer's spouse or domestic partner

Does the transferee's spouse or domestic partner hold, or has previously held an estate in fee simple in farmland?
Does the transferee's spouse or domestic partner hold shares in a company which holds or has previously held an estate in fee simple in farmland?
Has the transferee's spouse or domestic partner held shares in a company where those shares were held at the same time that the company held an estate in fee simple in farmland?
Is the transferee's spouse or domestic partner a beneficiary of a fixed trust and the trust property includes or has previously included an estate in fee simple in farmland?
Was the transferee's spouse or domestic partner previously a beneficiary of a fixed trust, and while a beneficiary, the trust property included an estate in fee simple in farmland?
Was the transferee's spouse or domestic partner a capital beneficiary of a discretionary trust and the trust property includes or has previously included an estate in fee simple in farmland?
Were you previously a capital beneficiary of a discretionary trust and while a capital beneficiary, the trust property included an estate in fee simple in farmland?
Family farm exemption (section 56) The family farm exemption may apply to a transfer of dutiable property which is an estate in fee-simple, a life estate or an estate in remainder in primary production land. In general terms, the family farm exemption permits farms to be transferred to relatives, family companies or trusts without incurring duty. The transferor must be a natural person, company or trustee within certain defined categories and the transferee must be a natural person or a trustee within certain defined categories. The Commissioner of State Revenue must also be satisfied that the transfer does not arise from arrangements or a scheme devised for the principal purpose of taking advantage of the exemption.
Primary production land (sections 65, 66 and 67 of the Land Tax Act 2005) Primary production land is: 1.Section 65 - land outside greater Melbourne that is used primarily for primary production, or 2.Section 66 - land comprising one parcel that is: a.Wholly or partly within greater Melbourne but not within an urban zone, and b.Used primarily for primary production, or 3.Section 67 - land comprising one parcel that is: a.Wholly or partly within greater Melbourne and also within an urban zone, and b.Used solely or primarily for the business of primary production, and c.The owner of the land is a person specified in section 67(2) of the Land Tax Act 2005. ‘Greater Melbourne’ has the same meaning as ‘metropolitan area’ as defined in section 201 of the Melbourne Metropolitan Board of Works Act 1958. “Urban zone” means a zone under a planning scheme in force under the Planning and Environment Act 1987. If you are unsure whether property is within greater Melbourne or an urban zone, please contact the municipality in which the property is located.
The transferor (section 56(2)) In order for the family farm exemption to apply, the transferor must be: 1.A natural person, or 2.A trustee for a natural person, or 3.A company (not acting in the capacity of trustee under a trust) all the shares in which are ownedby natural persons who are relatives of each other, or 4.A trustee under a discretionary trust, the capital beneficiaries of which are limited to naturalpersons who are relatives of each other, or 5.A trustee under a fixed trust, the beneficiaries of which are limited to natural persons who are relatives of each other. A ‘capital beneficiary’ of a discretionary trust is a person or a member of a class of person who, under the terms of the trust deed, the whole or any part of the capital of the trust can be vested: •By exercise of a power or discretion in favour of the person, or •If a discretion conferred under the trust is not exercised. A ‘fixed trust’ is a trust under which the identity of the beneficiaries and the quantum of their interests are ascertained.
The transferee (section 56(3)) In relation to a natural person transferor, the transferee must be: 1.A relative of X, or 2.A trustee under a fixed trust, the beneficiaries of which are limited to the beneficiaries specified below, or 3.A trustee under a discretionary trust the terms of which do not allow the distribution of the whole or any part of the capital of the trust that comprises the primary production land to any person or body other than the beneficiaries specified below. If the transferor is a company, the transferee must be a natural person shareholder of the company.A ‘fixed trust’ is a trust under which the identity of the beneficiaries and the quantum of their interests are ascertained. The beneficiaries of the fixed or discretionary trust at (2) and (3) above must be limited to: a.A present or future relative of X; b.A charitable institution, or c.A combination of (a) and (b), or d.A combination of (a) and X, or e.A combination of (b) and X, or f.A combination of (a), (b) and X. A ‘charitable institution’ is a corporation or body of persons associated for charitable purposes.

Family farm exemption

Is the property used for primary production?
You are not eligible for the family farm exemption.
If you answer 'No', you are not eligible for the family farm exemption.
What type of primary production is the land used for?
Which section of the Land Tax Act 2005 is the land described under?
Has the land continued to be used for primary production after the transfer?
You are not eligible for the family farm exemption.
If you answer 'No', you are not eligible for the family farm exemption.
The transferor(s) is:
You are not eligible for the family farm exemption.
If you answer 'No', you are not eligible for the family farm exemption.
The transferee(s) is:
You are not eligible for the family farm exemption.
If you answer 'No', you are not eligible for the family farm exemption.
Specify the relationship between the transferor and the transferee (e.g. John Citizen is the brother of Jane Citizen who is a shareholder/beneficiary of the transferor company/trust):
Did the transfer arise from arrangements or a scheme devised for the principal purpose of taking advantage of the family farm exemption?
You are not eligible for the family farm exemption.
If you answer 'Yes', you are not eligible for the family farm exemption.
First Home Owner Exemption/Concession and Eligible First Home Owners (section 61 – 63B) To qualify as an eligible first home owner an applicant(s) must: 1.Have purchased land/property where the aggregate value of the land and building is: a.Not more than $150,000 – full exemption, b.More than $150,000 but not more than $200,000 – partial concession on a sliding scale, or c.$200,000 or more – no exemption or concession. Where there is an existing dwelling on the land at the time of the contract, the relevant value is the consideration or the unencumbered value of the land and dwelling, whichever is the greater. Where there is no dwelling on the land at the time of the contract but a dwelling is constructed on the land within three years after the transfer, the relevant value is the consideration or the unencumbered value of the land, whichever is the greater, plus the construction cost of the dwelling. The first home owner exemption/concession will be provided only upon completion of the dwelling. 2.Be a bona fide purchaser of land/property for adequate consideration, Note: The concession is only available to genuine purchasers for adequate consideration. The payment of adequate consideration is an eligibility requirement for the principal place of residence. This ensures that duty relief is available only to transferee(s) who provide full consideration for a property purchased (or fractional interest purchased) and not to those who have already benefited by purchasing at a heavily discounted price or have received the property as a gift. And, an applicant(s) and his or her spouse or domestic partner must: 3.Intend to reside in a dwelling on the land as their principal place of residence, 4.Have a dependent child at the time of making this statutory declaration, or 5.Have had a dependent child, a.If there was a dwelling on the land when the contract of sale was entered into – at the date of the contract of sale, or within 11 months of that date, or b.If there was no dwelling on the land when the contract of sale was entered into – at the date of the building contract or the date on which building commenced (whichever is the earlier), or within 11 months of that date. A ‘dependent child’, in relation to a person, means a child under the age of 18 who is in the custody, care and control of, and ordinarily resident with, the person. 6.Not have previously held an estate in fee simple in land anywhere in Australia on which was erected a dwelling which they used as their principal place of residence.
Re-assessment for non-compliance •The State Revenue Office, as part of its role in administering Victorian taxes, investigates clients to ensure they are complying with the relevant Acts. •A penalty of ‘100 penalty units’ may be imposed on person(s) making a false or misleading declaration (section 57 of the Taxation Administration Act 1997). •An additional penalty of double the amount of stamp duty may also be imposed (section 64 of the Duties Act 2000). Note: All relevant evidence should be maintained by the applicant(s) for a period of at least five years

First home owner exemption/concession

Did the transferee and their spouse or domestic partner have at least one dependent child at the date of the contract of sale, or within 11 months of the date of the contract of sale?
You are not eligible for the first home owner exemption/concession.
If you answer 'No', you are not eligible for the first home owner exemption/concession.
Does the transferee and his or her spouse or domestic partner intend to live in the property being acquired as their principal place of residence?
You are not eligible for the first home owner exemption/concession.
If you answer 'No', you are not eligible for the first home owner exemption/concession.
Has the transferee and their spouse or domestic partner previously owned land in Australia on which there was a dwelling used as their principal place of residence?
You are not eligible for the first home owner exemption/concession.
If you answer 'Yes', you are not eligible for the first home owner exemption/concession.

Transferees

Duties Form 63: Duties Refund SmartForm
Fields marked with * are required
Relative (section 3) Relative means a natural person and: 1.A child or any lineal descendant of the person or of the spouse or domestic partner of the person, 2.A parent or any lineal ancestor of the person or of the spouse or domestic partner of the person, 3.A brother or sister of the person or of the spouse or domestic partner of the person, 4.The spouse or domestic partner of the person or a spouse or domestic partner of any person referred to in paragraph (1), (2) or (3), 5.A child of a brother or sister of the person or of the partner of the person, 6.A brother or sister of a parent of the person or of a parent of the partner of the person.
Related person Related persons include, but are not limited to: •Natural persons who are relatives, •Companies that are related bodies corporate, •A natural person and a company where the person is a majority shareholder or director of the company or of a related body corporate of the company, •A natural person and a trustee if the natural person is a beneficiary of the trust (not being a public unit trust scheme) of which the trustee is a trustee, •A company and a trustee if the company, or a majority shareholder or director of the company, is a beneficiary of the trust (not being a public unit trust scheme) of which the trustee is a trustee. Where the transferor and transferee are related persons and the transaction is not eligible for the family farm exemption evidence of the market value of the transaction must be provided.
Associated and/or related persons (section 3) Associated and/or related persons include, but are not limited to relatives and related bodies corporate. Some examples include: 7.Spouses, domestic partners, parents, grandparents, children, aunts, uncles, nieces, nephews, adopted or step children of a person, and 8.Business relationships including partnerships and companies who are related by common shareholders/directors, and 9.Trusts and their beneficiaries or trusts with common beneficiaries, and 10.Natural persons and companies where the person is the majority shareholder or director of that company or a related body corporate.
The transferee (section 56(3)) In relation to a natural person transferor, the transferee must be: 11.A relative of X, or 12.A trustee under a fixed trust, the beneficiaries of which are limited to the beneficiaries specified below, or 13.A trustee under a discretionary trust the terms of which do not allow the distribution of the whole or any part of the capital of the trust that comprises the primary production land to any person or body other than the beneficiaries specified below. If the transferor is a company, the transferee must be a natural person shareholder of the company.A ‘fixed trust’ is a trust under which the identity of the beneficiaries and the quantum of their interests are ascertained. The beneficiaries of the fixed or discretionary trust at (2) and (3) above must be limited to: a.A present or future relative of X; b.A charitable institution, or c.A combination of (a) and (b), or d.A combination of (a) and X, or e.A combination of (b) and X, or f.A combination of (a), (b) and X. A ‘charitable institution’ is a corporation or body of persons associated for charitable purposes.
Associated and/or related persons (section 3) Associated and/or related persons include, but are not limited to relatives and related bodies corporate. Some examples include: 1.Spouses, domestic partners, parents, grandparents, children, aunts, uncles, nieces, nephews, adopted or step children of a person, and 2.Business relationships including partnerships and companies who are related by common shareholders/directors, and 3.Trusts and their beneficiaries or trusts with common beneficiaries, and 4.Natural persons and companies where the person is the majority shareholder or director of that company or a related body corporate

Transferee details

Transferee

Is the transferee an:
Company details (if applicable)
Company director details
Contact details
Address

Australian address

What is the type of address?

International address

Pensioner exemption/concession eligibility

Did the transferee enter into a contract to purchase a property on or after 1 July 2011?
You are not eligible for the pensioner exemption/concession.
At the transfer date, was the transferee the holder of an accepted concession card(s) which entitled them to the pensioner exemption/concession.
You are not eligible for the pensioner exemption/concession.
Has the transferee previously received the pensioner exemption/concession in Victoria?
You are not eligible for the pensioner exemption/concession.
At the time of purchase, did the purchase price/the transferee's share of the purchase price for the property exceed $750,000?
You are not eligible for the pensioner exemption/concession.
Does the transferee intend to reside in the property being purchased as their principal place of residence?
You are not eligible for the pensioner exemption/concession.

Concession card details

Is the transferee the spouse or domestic partner listed on a Family Assistance Health Care Card (FA) or a Parenting Payment Partnered Health Care Card (PP) where the primary card holder is not claiming the benefit?
This concession card must be issued in Victoria
This consent will be used for the sole purpose of authorising Human Services or the Department of Veterans' Affairs to provide information to the State Revenue Office to assess your eligibility in relation to concessions or services provided by the State Revenue Office.

Intention to occupy the property

Please note: If you become aware that you will not be able to occupy the property within 12 months of settlement, you must notify the Commissioner of State Revenue within 30 days of becoming aware. Failure to do so may result in the transfer being charged at the standard rates of duty and a penalty being imposed.
Does the transferee have a spouse or domestic partner who is not included in this application?
/255

Related parties

Are the transferee(s) and transferor(s) associated or related persons?
You are required to attach proof of payment of the purchase monies and evidence of the market value.

Eligible transactions

Has the transferee received or applied to receive the First Home Owner Grant (FHOG) for this property?

FHOG requirements

Duties Form 63: Duties Refund SmartForm
Fields marked with * are required
Complete this section if the transferee is a first home buyer purchasing an existing home or residential vacant land.

Transferee details

Transferee

Intention to occupy the property

Does the transferee have a spouse or domestic partner who is not included in this application?
Has the transferee ever used any name other than those listed above?
/1000
Is the transferee an Australian citizen or permanent resident?
You are not eligible for the first home buyers duty reduction/exemption/concession.
If you answer 'No', you are not eligible for the first home buyers duty reduction/exemption/concession.
Has the transferee previously owned residential property, either jointly or separately or with some other person before 1 July 2000 in any state or territory of Australia?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.
Has the transferee occupied a residential property for a continuous period for at least six months in which they acquired a relevant interest on or after 1 July 2000?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.
Has the transferee previously received the FHOG in any other state or territory of Australia?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.
Have you previously received the First home buyer duty exemption or concession in Victoria?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.

Partner details

Contact details
Has the transferee's spouse or domestic partner ever used any name other than those listed above?
/1000
Is the transferee's spouse or domestic partner an Australian citizen or permanent resident?
You are not eligible for the first home buyers duty reduction/exemption or concession.
If you answer 'No', you are not eligible for the first home buyers duty reduction/exemption/concession.
Has the transferee's spouse or domestic partner previously owned residential property, either jointly or separately or with some other person before 1 July 2000 in any state or territory of Australia?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.
Has the transferee's spouse or domestic partner occupied a residential property for a continuous period for at least six months in which they acquired a relevant interest on or after 1 July 2000?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.
Has the transferee's spouse or domestic partner previously received the FHOG in any other state or territory of Australia?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.
Has the transferee's spouse or domestic partner previously received the First home buyer duty exemption or concession in Victoria?
The first home buyer duty reduction is not available for this transaction.
If you answer 'yes', the first home buyer duty reduction is not available for this transaction.

Transaction details

Duties Form 63: Duties Refund SmartForm
Fields marked with * are required
SRO transaction ID This is the SRO transaction reference number on the duty statement or certificate of duty that relates to the original transaction for which duty was paid and a refund is claimed.
Land use entitlement (section 10(1)(a)(v)) A land use entitlement is an entitlement to occupy land in Victoria conferred through an ownership of shares in a company or units in a unit trust scheme, or a combination of a shareholding or ownership of units together with a lease or licence.

SRO transaction details

Property details

What is the type of address?

Title particulars

Title

Land use entitlements

Contract details

The contract the transferee(s) have entered into is for the purchase of:

Dwelling constructed after transfer

(Complete if there was no dwelling on the land at the date of transfer, but a house was constructed within three years of that date.)

Existing dwelling

(Complete if there was a dwelling on the land at the time of purchase - includes ‘house and land' packages.)
This date will be taken to be the date on which the transfer occurred unless evidence (e.g. the settlement statement, letter from lender) is provided by the transferee that the settlement occurred on another date.

Dependent children

Previous interests

Primary production

Duties Form 63: Duties Refund SmartForm
Fields marked with * are required
Disaggregation Generally where separate items of dutiable property (such as land/s and goods) are transferred under one arrangement duty is charged on the aggregated value of the land/s and goods under section 24 of the Act. However dutiable transactions of primary production land and goods held or used in connection with such land are not aggregated providing that the land will continue to be used for primary production after the transactions. Disaggregation does not apply to fractional interests in land.
Primary production land (sections 65, 66 and 67 of the Land Tax Act 2005) Primary production land is: 1.Land outside greater Melbourne that is used primarily for primary production (section 65), 2.Land comprising one parcel that is: a.Wholly or partly within greater Melbourne but not within an urban zone, and b.Used primarily for primary production (section 66), 3.Land comprising one parcel that is: 4.Wholly or partly within greater Melbourne and also within an urban zone, a.Used solely or primarily for the business of primary production, and b.The owner of the land is a person specified in section 67(2) of the Land Tax Act 2005 (section 67). ‘Greater Melbourne’ has the same meaning as ‘metropolitan area’ as defined in section 201 of the Melbourne Metropolitan Board of Works Act 1958. ‘Urban zone’ means a zone under a planning scheme in force under the Planning and Environment Act 1987. If you are unsure whether property is within greater Melbourne or an urban zone, please contact the municipality in which the property is located.
Primary production goods (section 10(1)(d)) Goods are dutiable if they are the subject of an arrangement that includes a dutiable transaction over an estate or interest in land (such as an estate in fee-simple). However goods are not dutiable if they are: •Goods that are stock-in-trade, •Materials held for use in manufacture, •Goods under manufacture, •Goods held or used in connection with primary production or •Livestock. The following goods are not considered to be held or used in connection with primary production: •Goods used for domestic purposes by the farmer and/or the farmer’s family, and •Bedding or furniture used by persons engaged to assist in primary production. The following items are normally considered to be fixtures rather than primary production goods: •Sheds, fences and gates, •Tanks and silos, •Pumps, fans and switchboards, •Milk vats and milking plant, •Systems which are permanently attached or resting in position such as for electricity, gas, hot water, heating, air conditioning, refrigeration, cooling, alarms, security, feeding, drinking, water fogging, auto wash or irrigation. If it is claimed that any items of this type are not fixtures, a submission should be provided explaining the basis of the claim. Provide the following information for each item: •The function of the item, •How the item is secured or connected to the land, e.g. nuts and bolts, welding, •Whether the item is located within a building or structure, •How long the item has been secured or connected to the land, •Whether it is common practice to move the item, •The process required to remove and transport the item, •The degree of any damage that would be caused to the item, and any building or structure within which the item is located, if it was removed, and •Whether the item has any significant economic life remaining. See Revenue Ruling DA.054
Primary production Primary production is defined as: •Cultivation for the purpose of selling the produce of cultivation (whether in a natural, processed or converted state), or •The maintenance of animals or poultry for the purpose of selling them or their natural increase or bodily produce, or •The keeping of bees for the purpose of selling their honey, or •Commercial fishing, including the preparation for commercial fishing or the storage or preservation of fish or fishing gear, or •The cultivation or propagation for sale of plants, seedlings, mushrooms or orchids.
Water entitlements Water entitlements – please refer to the SRO website for further information. Non-dutiable water entitlements Unbundled water entitlements (Northern Victoria) •High reliability water share •Low reliability water share •Delivery share •Water use licence Water entitlements not yet unbundled •Water right (irrigation) (southern Victoria) •Take & use licences on regulated streams (southern Victoria) •Take & use licences on unregulated streams (northern & southern Victoria) •Groundwater licences (northern & southern Victoria) Dutiable water entitlements •Stock & domestic allowance (southern Victoria) Apportionment of dutiable and non-dutiable components Where the consideration for a dutiable transaction includes non dutiable water entitlements, the consideration must be apportioned between the land and improvements, and the non- dutiable water. Depending on the date of contract the following methods are available: •Self apportionment method, •Base value method, or •Valuation method. Self apportionment method This method applies to: •All contracts entered into on or after 1 July 2007, •All contracts which settle after 1 July 2007 involving unbundled Victorian water. Under this method the parties provide their own values for water and the SRO will generally accept these if the resulting value for the land and improvements reflects its market value taking into account the land’s accessibility to water and any existing irrigation infrastructure. Base value method This method applies to all contracts entered into before 1 July 2007 involving water rights (irrigation) or take & use licences on regulated streams. To avoid the cost and inconvenience of obtaining a valuation, parties can adopt values which have been set for certain water entitlements in various water zones. A summary of the values that apply for the various water zones is on the SRO website. A valuation will be required where: •The SRO believes that the apportionment made by the parties results in an inadequate value for the land and improvements, or •The parties are related and the transfer is not exempt under the family farm provisions of the Duties Act. Valuation method This method applies to: •Contracts entered into before 1 July 2007 for which the base value method cannot be used i.e. unregulated streams, •All contracts entered into both before and after 1 July 2007 where the a party wishes toestablish the value of the land and improvements not including the water by way of a formal valuation, •All contracts in which the SRO forms the view that the self apportionment method has resulted in an inadequate value for the land and improvements, and •All transfers involving related parties to which the family farm exemption does not apply. The valuation must be from a certified practicing valuer who is a member of the Australian Property Institute or a member of the Real Estate Institute of Victoria with sworn valuer accreditation. Please refer to the SRO website for correct methodology for the valuation. If you require more information on water trading zones, please contact the relevant water authority.
Primary production - means the use of land primarily for: 1.Cultivation for the purpose of selling the produce of cultivation (whether in a natural, processed or converted state), or 2.The maintenance of animals or poultry for the purpose of selling them or their natural increase or bodily produce, or 3.The keeping of bees for the purpose of selling their honey, or 4.Commercial fishing, including the preparation for commercial fishing or the storage or preservation of fish or fishing gear, or 5.The cultivation or propagation for sale of plants, seedlings, mushrooms or orchids.

Property usage

Is the property used for primary production?
What type of primary production is the land used for?
/1000
Which section of the Land Tax Act 2005 is the land described under?
Will the land continue to be used for primary production after the transfer?

Primary production goods

Are there any goods that are stock-in-trade, livestock or other goods held or used in connection with primary production?
Provide a description and an estimate of the value for all goods that are stock-in-trade, livestock and other goods held or used in connection with primary production:

Primary production goods

Is the total value of the items listed included in the contract price?

Zoning

Water entitlements - self apportionment

Are there any ‘non-dutiable’ water entitlements that are included in the contract of sale?
Provide details of any ‘non-dutiable’ water entitlements that are included in the contract of sale. List only the water entitlements to be excluded from the dutiable value.

Water entitlement

Methods of calculation

Duties Form 63: Duties Refund SmartForm
Fields marked with * are required
Base land value The base land value is the value attributable to the un-subdivided land immediately before any infrastructure is in place taking into account the unit entitlement ratio (UER). (100 / Total cost of construction works) x Cost of works constructed after contact date = Per cent of the total cost of works constructed
Calculating percentage of costs applicable to construction works after the contract. The percentage cost to the transferee of construction works to be completed after the contract date is: (100/Total cost of construction works) x Cost of works constructed after contact date = per cent of the total cost or works constructed For assistance in determining the percentage of construction costs completed as at the contract date in relation to ‘single lot freestanding’, please refer to Revenue Ruling DA.048
Construction costs Construction costs include: •Legal costs associated with the permit or bringing the building to completion, •Surveyors and consultants fees, •Planning permits, •Water and sewerage connections, •Building permits and other similar fees, •Vic Roads approval, •Gas and electricity approval, •Required road access or utilities works, •Site decontamination costs, •Cost of demolition and removal work, •Cost of material, labour and finance for constructing the building, •The profit accruing to the builder/developer (in relation to the building only), and •GST in respect of construction costs after the contract.
Contract date The date of the contract is important in determining whether you are eligible for the concession.For further information refer to the State Revenue Office website.
Different classes of building The different classes of building are: •Single lot freestanding or single dwellings sharing side walls, for example a terraced house or duplex. This also includes dwellings which have abutting garage walls. If there is common property, it can not be single lot freestanding. •Multi-lot low rise – up to and including 3 storeys, not including basements. These are usually units or apartments with access to common property. •High rise multi-lot, 4 or more storeys, not including basements. These are usually units or apartments with access to common property.
First registered proprietor (section 21(4)) Land Victoria issues new certificates of title for each unit/lot when a plan of subdivision is registered. The transferor must be the first registered proprietor after subdivision in order for the transferee to receive the duty concession, in respect of the refurbishment of that lot.
GST The GST component in respect of the physical construction that is incomplete at the contract date can be deducted from the contract price.
Land use entitlement (section 10(1)(a)(v)) A land use entitlement is an entitlement to occupy land in Victoria conferred through an ownership of shares in a company or units in a unit trust scheme, or a combination of a shareholding or ownership of units together with a lease or licence.
Non-deductible costs Non-deductible costs are not regarded as being integral to the physical construction or refurbishment of the building. Examples of non-deductible costs include: •Legal or other business expenses in selling the property, •Advertising or promotional expenses, •Agents commission, and •Goods including furniture packages (even if not on site when the contract was executed). The GST component in respect of non-deductible costs can not be deducted.
Off-the-plan land value The off-the-plan land value is the amount for which the subdivided land might reasonably have been sold for on the open market immediately before the contract of sale was entered into. This value must take into account all infrastructure to be provided in respect of the subdivided lot irrespective of whether it is put in place before or after the date of the contract, as if construction had not commenced. The off-the-plan land value does not reflect the purchase price paid by the transferor to acquire the property, or the cost of the infrastructure, it is the added value the infrastructure adds to the land. Where the off-the-plan land value of the property has increased by more than 25 per cent because of infrastructure, the actual increase should be indicated.
Refurbishment (section 21(5)) Building work for which a building permit has been issued under the Building Act 1993, being work for the conversion of an existing building for which such a permit or approval is required.
Unit entitlement ratio (UER) The UER is the proportion of a lot compared to the total land being subdivided. Where a $1 million block of land or shell of a building to be refurbished is divided into 10 equal lots,each lot would have a UER of 1/10, and each lot would have a base value of $100,000. If there is nosubdivision, the UER is 100 per cent.

Chosen method

Which calculation method would you like to use?

Fixed percentage method

Contract details

Class of building

Indicate the class of building under the contract

Dutiable value

Alternative method

Base land value

Is the unit entitlement ratio applicable?

Off-the-plan land value

Contract details

Contract price and GST

Does the transferor make a taxable supply under the contract for purposes of GST?

Construction costs excluding GST