Duties Act evidentiary requirements: Section 8
View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.
Section 8(1)(a)
Transfer of dutiable property when there is no agreement
- Original executed Transfer
- Appropriate evidence of value of the dutiable property (see Revenue Ruling DUT 012 v4)
- For additional requirements for each specific dutiable property type (see sections 11(1)(a) through to 11(1)(k))
- Purchaser/Transferee Declaration
For First Home New Home exemption/concession, see Section 78
For New Home Grant, see Section 87A
Section 8(1)(b)(i)
Agreement for the sale or transfer of dutiable property between unrelated parties
- Original executed Agreement for Sale and Transfer
- Completed Declaration to be used for contracts for sale of land containing a special condition relating to GST ODA 017 (if applicable)
- For additional requirements for each specific dutiable property type (see sections 11(1)(a) through to 11(1)(k))
- Purchaser/Transferee Declaration
For First Home New Home exemption/concession, see Section 78
For New Home Grant, see Section 87A
Section 8(1)(b)(i)
Agreement for the sale or transfer of dutiable property between related parties
- Original executed Agreement for Sale and Transfer
- Appropriate evidence of value of the dutiable property (see Revenue Ruling DUT 012 v4)
- Completed Declaration to be used for contracts for sale of land containing a special condition relating to GST ODA 017, if applicable
- For additional requirements for each specific dutiable property type (see sections 11(1)(a) through to 11(1)(k))
- Purchaser/Transferee Declaration
For First Home New Home exemption/concession, see Section 78
For New Home Grant, see Section 87A
Section 8(1)(b)(ii)
Declaration of trust over dutiable property any declaration (other than by a will or testamentary instrument) that any identified property vested or to be vested in the person making the declaration is or is to be held in trust for the person or persons, or the purpose or purposes, mentioned in the declaration although the beneficial owner of the property, or the person entitled to appoint the property, may not have joined in or assented to the declaration.
- Original executed Declaration of Trust
- Appropriate evidence of value of the dutiable property (see Revenue Ruling DUT 012 v4)
- For additional requirements for each specific dutiable property type (see sections 11(1)(a) through to 11(1)(k))
- Purchaser/Transferee Declaration
For declarations of resulting trust (real/apparent purchaser), see Section 55
For declarations over unidentified or non-dutiable property, see Section 58
Section 8(1)(b)(iii)
Surrender of an interest in land in New South Wales
- Deed of surrender (if applicable)
- Original executed Surrender of Lease or Request documents
- Copy of the registered lease document
- Purchaser/Transferee Declaration
Section 8(1)(b)(iv)
Foreclosure of a mortgage over dutiable property
- Foreclosure document
- Appropriate evidence of value of the dutiable property (see Revenue Ruling DUT 012 v4)
Section 8(1)(b)(v)
Vesting of dutiable property by or as a consequence of an order of a court of this or another jurisdiction, whether inside or outside Australia
- Original instrument of vesting
- Appropriate evidence of value of the dutiable property (see Revenue Ruling DUT 012 v4)
- Original or certified true copy of the sealed court order
- Purchaser/Transferee Declaration
Section 8(1)(b)(vi)
Enlargement of a term in land into a fee simple under section 134 of the Conveyancing Act 1919
- Original Deed of Enlargement
- Appropriate evidence of value of the estate in fee simple in the land (see Revenue Ruling DUT 012 v4)
- Copy of the Lease
- Purchaser/Transferee Declaration
Section 8(1)(b)(vii)
Vesting of land in New South Wales by, or expressly authorised by, statute law of this or another jurisdiction, whether inside or outside Australia
- Original instrument giving effect to the vesting
- Appropriate evidence of value of the dutiable property (see Revenue Ruling DUT 012 v4)
- Purchaser/Transferee Declaration
Section 8(1)(b)(viii)
Lease in respect of which a premium is paid or agreed to be paid, includes an agreement for a lease premium, in respect of a lease entered into pursuant to an option, includes an amount paid or payable for the grant of the option
- Original executed Lease
- Confirmation of the amount of premium being paid to enter into the lease if the Lease document does not include this information
- Purchaser/Transferee Declaration
Section 8(1)(b)(ix)
Change in beneficial ownership of dutiable property for transactions entered into on or from 19 May 2022.
Grant of an option
- Original executed instrument/s evidencing the transaction (including all annexures)
- Form ODA 081, Declaration for the Grant of an Option.
- Duties Client Identification
All other changes in beneficial ownership resulting from:
- the creation of dutiable property,
- the extinguishment of dutiable property,
- a change in equitable interests in dutiable property,
- dutiable property becoming the subject of a trust,
- dutiable property ceasing to be the subject of a trust.
- Original executed instrument/s evidencing the transaction (if any)
- Form ODA 082, if there is an instrument evidencing the transaction
- Form OSD 046, if there is no instrument evidencing the transaction
- Appropriate evidence of value (where required) of the dutiable property (see Revenue Ruling DUT 012 v4)
- If the liable party is a trustee of a trust - copy of the endorsed Trust Deed and all variations/amendments to the Trust (if any) including previous deeds of change in trustee
- Duties Client Identification
Note:
Arrangements involving the grant of an option must be processed on Electronic Duties Returns (EDR).
All other transactions must be lodged through our eDuties service.