Processing and lodgement requirements

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Most section 30 partition of land transactions can be processed on Electronic Duties Returns (EDR). However, transactions where there is more than one instrument subject to ad valorem duty, must be lodged in eDuties for assessment by Revenue NSW.

If you are not sure which lodgement method to use, contact us to discuss your specific transaction.

How to process a partition on EDR

When assessing a partition through EDR all documents effecting the partition are to be processed as a separate document. For example, if there is a deed of partition and two transfers you will need to generate three duties assessments.

Refer to the table for the different scenarios and processing requirements for partitions.

if	then
there is a deed of partition or agreement that is an equal partition	in EDR, assess the deed under document type: Partition – ad valorem duty, and enter the dutiable amount as $1.00 process each transfer under Partition – fixed duty as a separate assessment.
there is a deed of partition or agreement that is an unequal partition	in EDR, assess the deed under document type: Partition – ad valorem duty, and enter the dutiable amount process each transfer under Partition – fixed duty as a separate assessment
there are transfers only with no deed or agreement and it is an equal partition	in EDR, assess one transfer duty under document type: Partition – ad valorem duty, and enter the dutiable amount as $1.00 process each remaining transfer under Partition – fixed duty as a separate assessment
there are transfers only with no deed or agreement and it is an unequal partition	in EDR, assess the transfer liable to ad valorem duty under document type: Partition – ad valorem duty, and enter the dutiable amount process each remaining transfer under Partition – fixed duty as a separate assessment
there is more than one instrument subject to ad valorem duty	The documents must be lodged in eDuties for assessment under application type: Partitions - section 30(3)(a) and 30(3)(b)

The information below provides a step-by-step overview of the document types and required fields for processing partition documents in EDR. Each Client Service Provider (CSP) requires the same fields, though the order in which the information is submitted may differ.

To process on EDR:

Log in to your Client Service Provider (CSP)
Navigate to the NSW EDR online assessing screen.
Enter your matter or file reference (this unique reference is important to help you locate records if requested by Revenue NSW).
Select the document type in accordance with the instructions below.

Initial assessment: Partition – ad valorem duty

Complete the following data fields:

Transaction details

Select document type: Partition – Ad valorem Duty

Exemption type: None

Execution date: Date of deed of partition/agreement or transfer

Duplicates: enter the number of duplicates

Property transfer percentage: enter the percentage of the property being transferred. (When assessing an agreement or deed, the property transfer percentage should be 100%.)

Consideration amount:

for an equal partition enter the consideration as $1.00.
for an unequal partition enter the dutiable value (higher of the excess amount above the transferee’s entitlement or consideration paid).

Party details

Where there is a deed or agreement, the liable party for a partition is the person/s making the partition or any one or more of them, therefore all parties must be listed as transferors and transferees. Where there are transfers only, enter the transferee/s and transferor/s in accordance with each transfer.

Party 1

Party Type: Select Purchaser/Transferee

Applicant/Party Name Type: Select Individual, Company or Government - Enter liable party details.

Add additional entries until all parties on the agreement are included in as transferees.

Party 2

Party Type: Select transferor

Applicant/Party Name Type: Select Individual, Company or Government - Enter non-liable party details.

Add additional entries until all parties on the agreement are included in as transferors.

Party 3

Party Type: Select Valuer

Enter the valuer’s details.

For valuations provided by a suitably qualified person (such as a property valuer), the membership number from the valuer’s respective professional body must be provided in the membership number field. Refer Revenue Ruling DUT 044v2: Valuation of property - suitably qualified valuer.

All liable and non-liable parties for the transaction must be entered.

Agent contact details

Are you acting as an agent on behalf of another solicitor, conveyancer or accountant? Yes/No

Property details

Enter property details of the property transferring to the beneficiary in accordance with the will.

Submit

Review and submit

Subsequent assessments: Partition - fixed duty

Complete the following data fields:

Transaction details

Document type: Partition – Fixed duty

Exemption type: None

Execution date: Date of transfer

Property transfer percentage: enter the percentage of the property being transferred.

Duties Assessment Number (DAN) of related Doc: DAN issued in the first assessment. (This DAN will be used on each subsequent transfer assessment.)

Party details

Party 1

Party Type: Select Purchaser/Transferee

Applicant/Party Name Type: Select Individual, Company or Government - Enter liable party details.

Party 2

Party Type: Select Transferor

Applicant/Party Name Type: Select Individual, Company or Government - Enter non-liable party details.

Party 3

Party Type: Select Valuer

Enter the particulars of the evidence of value.

All liable and non-liable parties for the transaction must be entered.

Agent contact details

Are you acting as an agent on behalf of another solicitor, conveyancer or accountant? Yes/No

Property details

Enter property details of the property transferring to the beneficiary in accordance with the will.

Submit

Review and submit

Lodging in eDuties

Transactions identified in this guide that cannot be assessed in EDR must be submitted in eDuties using application type: Partitions - section 30(3)(a) and 30(3)(b).

To avoid delays, ensure all relevant evidentiary requirement - Duties Act evidentiary requirements: Section 30, proof of identity documents and forms are submitted in eDuties at the time of application.

Additional resources

The Duties Document Matrix (PDF, 509.03 KB) identifies transactions that must be processed through EDR and transactions that must be submitted to Revenue NSW for assessment via eDuties. The matrix also provides links to Duties legislation, evidentiary requirements, website information, forms, and Revenue Rulings.

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