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Duties Act evidentiary requirements: Section 163F

View complete list of evidentiary requirements.

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

Section 163F

Concession for redemption and re-issue arrangements

  1. Submission detailing the background of the acquisition
  2. Copy of document for the arrangement, if any
  3. Copy of the unit register before the redemption of units and after 30 days of the reissue of the units
  4. Declaration confirming that the trust continues to be a widely held trust (having at least 300 unit holders none of whom, individually or together with any associated person, is entitled to more than 20% of the units in the trust after the acquisition.