Duties Act evidentiary requirements: Section 9, 9A, 9B, 9C
View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when documents are lodged for assessment of duty.
Transfer of partnership interest occurring on change in partnership arrangements
- Original executed instrument effecting the change in partnership arrangements (if dutiable transaction is not effected in writing, a completed Statement for Dutiable Transaction not Effected by a Written Instrument (OSD 046) statement should be lodged).
- Valuation of partnership interest and the latest balance sheet, notes and financial statement of the partnership.
- The dutiable value of the partnership interest as calculated using the formula pursuant to Section 29.
- Original executed Transfer of Land form if the property of a partnership includes a land-related asset and an interest in the land-related asset is transferred as a result of the transfer of the partnership interest.
Transfer of options occurring on nomination or other change
- Original executed Deed or other instrument effecting the nomination, novation or other change to the right to exercise the option.
- A copy of the executed Deed or other instrument by which the option was granted or otherwise created on or after 23 October 2014.
- A copy of the executed Nomination/Novation Notice.
- Purchaser/Transferee Declaration.
Novation of agreement for lease
- Original executed Deed or other instrument effecting the novation of an Agreement for Lease of Land (together with any executed duplicates).
- A copy of the executed Agreement for Lease of Land.