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Duties Act evidentiary requirements: Section 155, 156

View complete list of evidentiary requirements.

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

Sec 155

How duty is charged on relevant acquisitions—private landholders

Sec 156

How duty is charged on relevant acquisitions—public landholders

  1. Details of all acquisitions made in the statement period (for private landholders)
  2. Valuation reports for all landholdings of the landholder and its linked entities as at the date of relevant acquisition (see sec 162)
  3. Evidence of value of the goods of the landholder and its linked entities as at the date of relevant acquisition (see sec 162)
  4. Complete financial statements (including notes) for the landholder and its linked entities (if any) for the financial year relevant to the date of the acquisition. If consolidated financial accounts are supplied, a detailed allocation of the New South Wales land and goods must be provided
  5. Evidence of payment of duty or exemption granted on the prior acquisition/s.
  6. Evidence of payment of marketable security duty (if applicable).

Note: For (v) and (vi), this could be a copy of the stamped or endorsed Acquisition Statement, or the Revenue NSW/OSR reference ID or DAN for each prior acquisition.