Duties Act evidentiary requirements: Section 50, 50A
View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.
Section 50 or 50A
Cancelled agreements or transfers
- For a transaction by way of an agreement for the sale or transfer:
A copy of the stamped executed agreement and a copy of the executed Transfer or if electronic, a copy of the electronic agreement and electronic Transfer.
For a transaction by way of a standalone transfer:
A copy of the executed Transfer, or if electronic Transfer the details of the electronic Transfer - or a copy of the electronic Transfer.
If a transfer has not been prepared, provide confirmation in writing.
- A copy of the cancellation document(s) (e.g. Deed of Rescission/Termination Notice) signed by relevant parties or, where applicable, their legal representatives; or such other evidence to confirm both parties agree to the cancellation/rescission/termination.
- If there are conditional clauses in the Deed of Rescission, please provide evidence that the conditions have been satisfied
- Form ODA 015, for Agreements for sale of land
- Form ODA 032, for Transfers without an Agreement