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Duties Act evidentiary requirements: Section 157G

View complete list of evidentiary requirements.

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

Sec 157G   

Who is liable to pay the duty?

  1. Australian citizens (as acquirers or shareholders/beneficiaries of the corporate or trustee shareholders) require
    • Certified copy of birth certificate or Australian passport or Australian Citizenship certificate.
  2. New Zealand citizens require:
    • Certified copy of New Zealand passport and evidence of holding a special category visa within the meaning of section 32 of the Migration Act 1958.
  3. A person who is ordinarily resident in Australia requires
    • Certified copy of foreign passport with your current visa and evidence that you meet the definition of ordinarily resident in Australia.
  4. Corporations (as acquirer or shareholder of a corporate acquirer) require
    • Copy of the certificate of incorporation
    • Complete copy of the Memorandum and Articles of Association
    • Copy of corporation register/register of shareholders as at the date of relevant acquisition
  5. For property acquired on behalf of a trust-
    • A complete, signed and dated copy of the trust deed and all its amending deeds (if any)
    • For a unit trust scheme, a copy of the complete and updated (historical) unit register.

Note:

See the following revenue rulings and Commissioner’s Practice Note: