A transfer of apparent value from the buyer to the actual buyer, when the actual buyer has made available the money of the purchase for the suitable property. When a bond-compliant transaction results in a division or division of a portion of the property, the tax is paid on the reduced value of the advantageous interest held by the purchaser prior to the transaction. If the purchaser indicates that he is of foreign origin and is applying for a right of concession under one of the concessions listed below, the transaction must be carried out electronically through a tax tax of the National Tax Office (OAR). All other concessions can be processed via an Online Duty Determination duties. Where land subject to a land transfer or transfer has been improved by the purchaser, the cost of these improvements may, in certain circumstances, be deducted from the market value of the acreage for the assessment of the taxes payable. The transaction must be the transfer of the total share (100%) quality. Partial share transfers cannot be made through electronic transport. A and B as common tenants transfer a 50% share to B. Although the transaction is displayed on Form 1 transfer as A and B, which transfers a 100% share of B, it must be entered into OSR Online as a 50% transfer to B. The transmission cannot be carried out by electronic means. Even transfers or declarations of trust for friendly companies. In the event of a transfer to a person other than the buyer mentioned in the sales contract or to someone other than the one to whom the seller has granted an option, including any appointment, assignment or transfer right. With regard to contracts, transactions, agreements and agreements: if the transfer does not fit any of the options in the deposit category, it may be processed as a Duties online survey transaction.
for transfers of land on which a business is managed and on which the property and operation were sold within 12 months. Transfer of ownership between the compliant means of superannuation without consideration. The transfer is made in conjunction with a person who ceases to be a member of the fund from which the property is transferred and the person who becomes a member of the fund in which the property is transferred.