Duties Act evidentiary requirements: Section 273B(2) (Pre-Transaction)
View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.
Section 273B(2)
Corporate reconstruction transactions (Pre-Transaction)
- Cover letter explaining the proposed acquisition (include a corporate structure diagram).
- The relevant completed application form:
- A copy of the share or unit register of the affected corporation(s) as at the date of the application.
- if the provided register(s) 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 there is more than one affected corporation, confirmation as to how and when the shares or units of each affected corporation will be acquired.
- A copy of the share or unit register of the head corporation as at the date of the application.
- if the provided register is not dated, include a written statement from a relevant officeholder as evidence that the register is current as at the date of the application.
- if the head corporation is a foreign entity and 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 corporation is not required to maintain a register by law.
- A complete copy of the most recent financial statements for the head corporation.
- Copies of endorsed trust deeds (including any amendments or variations) if either an affected corporation(s) or the head corporation is a trust.
- Copies of any draft documents or instruments to be entered into in relation to the proposed acquisition.
Lodgement requirement
Lodge in eDuties under application type:
Concession - Corporate Consolidation – Pre-Transaction - section 273A – 273F