Duties Act evidentiary requirements: Section 9, 9A, 9B, 9C
Relevant evidentiary requirements must be provided when documents are lodged for assessment of duty.
Transfer of partnership interest occurring on change in partnership arrangements
- Original executed instrument effecting the change in partnership arrangements (if dutiable transaction is not effected in writing, a completed Statement for Dutiable Transaction not Effected by a Written Instrument (OSD 046) statement should be lodged).
- Valuation of partnership interest and the latest balance sheet, notes and financial statement of the partnership.
- The dutiable value of the partnership interest as calculated using the formula pursuant to Section 29.
- Original executed Transfer of Land form if the property of a partnership includes a land-related asset and an interest in the land-related asset is transferred as a result of the transfer of the partnership interest.
Transfer of options occurring on nomination or other change
- Original executed Deed or other instrument effecting the nomination, novation or other change to the right to exercise the option.
- A copy of the executed Deed or other instrument by which the option was granted or otherwise created on or after 23 October 2014.
- A copy of the executed Nomination/Novation Notice.
- Purchaser/Transferee Declaration.
Novation of agreement for lease
- Original executed Deed or other instrument effecting the novation of an Agreement for Lease of Land (together with any executed duplicates).
- A copy of the executed Agreement for Lease of Land.