Duties Act evidentiary requirements: Section 273B(1) (Pre-Transaction)
View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.
Section 273B(1)
Corporate reconstruction transactions (Pre-Transaction)
- Cover letter explaining the transaction(s)
- The relevant completed application form:
- Group structure diagram immediately before and after the transaction is to occur. If there is more than one step, provide a diagram at each individual step, and
- if the Corporate Group includes any Trustee, Custodian, Responsible Entity or Stapled Securities, these relationships should be clearly shown in the group structure diagrams, and
- if the Corporate Group includes any Managed Investment Schemes, indicate if they are registered or unregistered Managed Investment Schemes.
- Copies of share or unit register(s) as at the date of the application.
- if the provided registers are not dated, include a written statement from a relevant officeholder as evidence that they are current as at the date of the application.
- if the Corporate Group contains any foreign entities, and any foreign entity is not required to maintain a register by law, provide a company extract or equivalent accompanied by a letter from a relevant officeholder confirming that the foreign entity is not required to maintain a register by law.
- If the Corporate Group contains any foreign entities, provide an explanation of how the entity is a “Corporation” and whether the entity issues securities. If applicable, provide evidence e.g., limited liability company operating agreement.
- Copies of any draft documents or instruments to be entered into in relation to the transaction.
- Copies of endorsed trust deeds for any trusts within the corporate group.
- Copies of current title searches for any land to be transferred.
Lodgement requirement
Lodge in eDuties under application type: Concession - Corporate Reconstruction – Pre-Transaction section 273A – 273F