Duties Act evidentiary requirements: Section 97
Relevant evidentiary requirements must be provided when documents are lodged for assessment of duty.
Transfer of principal place of residence by special trust to beneficiary
- Original executed Transfer
- Copy of registered transfer showing that trust owned land as at 11 September 1990
- Copy of certificate of title/title search
- Completed statutory declaration and undertaking form ODA 024
- Trust Deed establishing the special trust and any amending instrument.
- Receipt for land tax payment (up to date)
- Copy of the contract for sale under which the trustee acquired the property
- Evidence, such as bank statements, showing that the transferee paid the purchase money for the land when the trustee acquired the land
- Estimate of value of the land
- Utility bills of occupant/s from 1 July to 31 December of the year preceding the transfer
- Purchaser/Transferee Declaration