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Duties Act evidentiary requirements: Section 160

View complete list of evidentiary requirements.

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

Sec 160

Agreements for sale or transfer of land

  1. Copy of agreement for sale of each landholding or put and call option agreement (as the case may be)
  2. Notice of Sale or settlement sheet for completion of agreement, or Notice of Exercise of Option (as the case may be)
  3. For multiple lots, a schedule setting out the relevant details for each lot (dates of agreement and completion, purchase price and Folio Identifier)
  4. If any of the agreements were rescinded, the evidence of rescission.