Duties Act evidentiary requirements: Section 54A (5)

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

Cover letter outlining the details of the transaction.
Copy of the executed Transfer of dutiable property.
Statutory declaration by the custodian stating:
1. that the named transferor is the sub-custodian of the named registered managed investment scheme with an Australian Registered Scheme Number (ARSN), and
2. that the named transferee is the custodian of the responsible entity, within the meaning of Corporations Act 2001, of the named registered managed investment scheme with ARSN.
The duly stamped declaration of trust deed (sub-custodian deed) for the Transferee and all variations/amendments thereto to date to show that the transferee is the custodian of that wholly owned sub-trust.
Evidence to show that the transferor is a trustee of a wholly owned sub-trust of a managed investment scheme.
Confirmation that the managed investment scheme which the Transferor is a wholly owned sub trust is a registered, de-registered or unregistered managed investment scheme.
Copy of the executed managed investment scheme deed and all variations/amendments thereto to date.
Confirmation that the managed investment scheme owns 100% of all the securities of the Transferor Trust - the wholly owned test needs to be satisfied.
A copy of the current unit/share register of the Transferor Trust.
Completed Purchaser/Transferee Declaration - Individual, or Purchaser/Transferee Declaration - Non-individual.
Duties proof of identity.

Surcharge Purchaser Duty is not payable if the transaction is a dutiable transaction to which section 54A applies.

All section 54A applications are to be lodged in eDuties.

To lodge in eDuties select the following application type: Other

To avoid delays, ensure all relevant evidentiary requirements are submitted in eDuties at the time of application.