Duties Act evidentiary requirements: Section 63
- Original executed Transmission Application (where the applicant is a beneficiary, devisee or next of kin) or Transfer - or if electronic settlement, details of the Transmission Application or Transfer and confirmation as to when the Transmission Application or Transfer was first digitally signed by a subscriber
- A full copy of the probate/will together with the schedule of inventory owned by the deceased or a full copy of the Letter of Administration with confirmation of the assets owned by the deceased
- A full copy of the Deed of Family Arrangement (if applicable)
- A full copy of any court orders (if applicable)
- A full copy of the Death Certificate - to identify the spouse and/or children
For an appropriation by the Trustee:
- A copy of the plan of appropriation/distribution of all the assets of the estate – include to whom the assets are to be given to and evidence of their market value.
- Evidence of how the two conditions that need to be met for a valid appropriation under the Trustee Act 1925 (NSW) are satisfied as set out in point 15 of Revenue Ruling DUT 046.
For a trust for sale:
- If the trust for sale is contained within the Will, confirm what in the estate the Trustee is selling; or
- If the Trustee is deciding instead of selling everything in the estate, who is the Trustee transferring the subject dutiable property to.
- Evidence of value of the dutiable property being transferred if section 63(2) applies (see Revenue Ruling DUT 012 v2)
- Purchaser/Transferee Declaration
See Revenue Ruling DUT 046 for further information.