ARTICLE · 11 OCTOBER 2025

Sub-sale Provisions

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"Sub-sales" refers to when stamp duty is triggered on what is economically a single property transaction.

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"Sub-sales" refers to when stamp duty is triggered on what is economically a single property transaction, due to the operation of Victoria's sub-sale provisions in the Duties Act (Duties Act 2000).

This typically happens when an original purchaser under a contract "sub-sells" or nominates another purchaser to take over before settlement.

In some circumstances, the law deems there to be two separate dutiable transactions: one from the vendor to the first purchaser and another from the first purchaser to the ultimate purchaser - hence two sets of duty (double duty) are payable.

These rules exist to prevent duty avoidance through contract novation or nominations that mask what is effectively a resale of the property.

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