Aggregation of Transfer Duty

If you buy two or more properties or enter into two or more contracts that the Office of State Revenue considers arise from the one arrangement, then you may be liable to pay more transfer duty based on the aggregate value of the assets being purchased.
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You may wish to contact your legal advisor as soon as possible if you have:
a) previously bought a property from any of the sellers noted in the contract (including family members or associates of any of the             sellers, such as companies or officeholders related to any of the sellers);
b) bought an adjoining or nearby property from anyone - particularly to develop together with this current property;
c) bought a business in conjunction with this transaction;
d) negotiated the contract or property together with or shortly after other contracts or property (for example, when purchasing a               management right business and a manager’s unit); or
e) otherwise have reason to believe that the Office of State Revenue may consider this transaction as one transaction with another              contract or agreement.