View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.
Sec 163A(1)
General exemptions
(a) if the interest was acquired in the person’s capacity as:
- a receiver or trustee in bankruptcy, or
- a liquidator, or
- an executor or administrator of the estate of a deceased person
The relevant document for each category:
- Deed of appointment of a receiver or trustee in bankruptcy
- Deed of appointment of a liquidator
- Complete copy of the Probate/the will or letter of administration, including the inventory of assets
(b) if the interest was acquired solely as the result of the making of a compromise or arrangement with creditors under part 5.1 of the Corporations Act 2001 of the Commonwealth that has been approved by a court
- Copy of the transfer of shares or units
- A copy of the court order/court approved agreement
(c) if the interest concerned is acquired solely from a pro-rata increase or decrease in the interests of all unit holders or shareholders
The complete and updated (historical) share register or unit register reflecting the pro-rata increase or decrease
(d) if the interest was acquired solely as the result of the distribution of the estate of a deceased person, whether effected in the ordinary course of execution of a will or codicil or administration of an intestate estate or as the result of the order of a court, made under Chapter 3 of the Succession Act 2006 or otherwise, varying the application of the provisions of a will or codicil or varying the application of the rules governing the distribution of the property of an intestate estate
- Copy of the transfer of shares or units
- Any of the following, as the case maybe:
- Full copy of the Probate of the will or codicil, including the Inventory of estate assets
- Letter of Administration including the Inventory of estate assets
- Full copy of the court order made under Chapter 3 of the Succession Act 2006
- Full copy of Deed of Family Arrangement (if applicable)
(e) if the land holding of the landholder comprises land used for primary production and the Chief Commissioner is satisfied that, had the landholder transferred the land to the person acquiring an interest as a result of the acquisition immediately before that acquisition, the transfer of the land would not be chargeable with duty under this Act because of the application of section 274
- Copy of the transfer of shares or units
- Proof of exemption under sec 10AA of the Land Tax Management Act 1956 for each land used for primary production
- If the transferor is an executor of a deceased estate – a copy of the probate and will
- If the transferor is a proprietary limited company – copies of the memorandum and articles of association and the complete and updated (historical) share register of the company
- If the transferor is a trustee of a discretionary trust – stamped or endorsed copy of the trust deed and copy of any amending deeds
- If the transferor 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.
- If the transferor is a trustee of a bare trust – copy of the stamped or endorsed trust deed and copy of any amending deeds
- If the transferor is a trustee of a private unit trust - the complete and updated (historical) unit register of the trust
- If the transferor is a trustee of a self-managed superannuation fund – the complete and updated (historical) register of members of the super fund
- If transferor or the person directing the transferor is related to transferee/acquirer by blood or marriage – proof/confirmation of the relationship
- Latest annual return of the farming business or other evidence that land was used for primary production business by the acquirer or a member of the family of the acquirer immediately before the acquisition
- A declaration by the transferee/acquirer regarding intention to continue carrying on the primary production business after the acquisition
- Evidence of value or estimate of value of landholdings and goods of the primary production business
Note: Refer to Revenue Ruling DUT 050v2: Transfer of Primary Production Property between Family Members
(f) if the acquisition of an interest in a landholder would be chargeable with duty of $50 under section 54 or 54A if the property being acquired were land in New South Wales and the Chief Commissioner is satisfied that the acquisition is not part of a scheme to avoid duty under this Chapter
In general, for sec 54 and 54A:
- Copy of the transfer of shares or units
- Copy of the executed and stamped or endorsed Trust Deed or Custodial Deed, as the case maybe
- Copy of all variations/amendments to the Trust/Trust Deed (if any) including previous deeds of change in trustee
- Copy of the current executed Deed of Appointment/Retirement of Trustee
Specific for sec 54(3)
- Proof that shares or units are pre-existing assets of the trust, such as:
- the executed and dated form of transfer of shares or units in a landholder to the trustee of the trust and
- the complete and updated (historical) share or unit register of the relevant landholder
- An irrevocable clause that is not subject to change within the Trust Deed that satisfies the conditions that none of the continuing trustees remaining after the retirement of a trustee is or can become a beneficiary under the trust, and none of the trustees of the trust after the appointment of a new trustee is or can become a beneficiary under the trust
Note: See Revenue Ruling DUT 037: Change in trustees
Specific for the other sub-sections of sec 54
See Duties Act evidentiary requirements: Section 54
Specific for sec 54A - in relation to managed investment schemes
The appropriate statutory declaration by the custodian or agent or responsible entity (as the case may be) as specified for each sub-section in the link below
See Duties Act evidentiary requirements: Section 54A
Note:
(g) if the interest concerned was acquired before the landholder held land in New South Wales, or
- Evidence showing the date when landholder or any of its linked entities first acquired land in NSW, including contract for sale, Notice of Sale etc
- Historical ASIC search on the landholder, or
- The complete and updated (historical) share register or unit register of the landholder
(h) if the interest concerned is an interest in a private unit trust scheme acquired before 10 June 1987
The complete and updated (historical) unit register of the private unit trust scheme
Note: This interest is counted in determining if significant interest was made
(i) if the interest concerned is an interest in a private company acquired before 21 November 1986,
The complete and updated (historical) share register of private company
Note: This interest is counted in determining if significant interest was made
(j) if the interest concerned is an interest in a private landholder acquired before 1 July 2009 and, at the time of its acquisition, the private landholder was not a land rich landholder within the meaning of Chapter 4A (as in force before its repeal by the State Revenue Legislation Further Amendment Act 2009)
Note: This exemption relates to acquisitions in the landholder made prior to 1 July 2009 that would otherwise have been brought into the calculation of duty when they were made within a statement period. Its relevance has faded with the passage of time.
(k) if the interest concerned is an interest in a public landholder acquired before 1 July 2009.
- The complete and updated (historical) unit register of the public unit trust scheme, or
- The complete and updated (historical) share register of public company
