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Duties Act evidentiary requirements: Section 149 and 150

View complete list of evidentiary requirements.

Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.

Sec 149

What is a “relevant acquisition”?

Sec 150

What are “interests” and “significant interests” in landholders?

Details of present and all prior acquisitions by the acquirer and its associated persons supported by the following (as appropriate):

  1. The complete and updated (historical) share or unit register of the landholder
  2. Historical ASIC search for Australian landholder company, equivalent document for overseas landholder company
  3. The Constitution or Memorandum & Articles of Association of the company, including any amendments:
    • If the landholder is a private or public company and there are different classes of shares
    • If the landholder is a sub-fund of a CCIV, the CCIV’s constitution, along with the deed for the relevant sub-fund, must be provided at all times.
  4. Identification of the associated persons and the basis of their being associated persons.
  5. For acquisitions in wholesale unit trust and imminent wholesale unit trust schemes on or after 1 February 2024, details of registration or application for registration of these schemes with Revenue NSW