Help centre
Listen

Duties Act evidentiary requirements: Section 8AA

View complete list of evidentiary requirements.

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

Section 8AA

Acknowledgement of Trust for transactions entered into on or from 19 May 2022.

  1. Original executed instrument/s evidencing the transaction (if any)
  2. Form OSD 046, if there is no instrument evidencing the transaction
  3. Appropriate evidence of value (where required) of the dutiable property (see Revenue Ruling DUT 012 v4)
  4. Copy of the previous endorsed trust deed and all variations/amendments to the trust (if any) including previous deeds of change in trustee
  5. Purchaser/Transferee Declaration for individuals, or Purchaser/Transferee Declaration for non-individuals (corporation or government)
  6. Duties Client Identification

Note: These transactions must be lodged through our eDuties service.