Duties Act evidentiary requirements: Section 65
View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.
Section 65(1)(a)
Dutiable transaction as a consequence of appointment of a receiver or trustee in bankruptcy
- Copy of the court order that appoints the receiver or trustee in bankruptcy
- Executed original document that gives rise to the dutiable transaction
Section 65(1)(b)
Dutiable transaction as a consequence of appointment of a liquidator
- Copy of the court order that appoints the liquidator
- Executed original document that gives rise to the dutiable transaction
Section 65(1)(c)
Transfer of dutiable property to, or vesting of dutiable property in, a former bankrupt for no consideration as a consequence of the discharge of annulment of bankruptcy
- Copy of the court order or other documentary evidence which shows the discharge or annulment of bankruptcy of the former bankrupt, and
- Executed original Transfer which transfers the dutiable property to the former bankrupt for no consideration, or
- Evidence of vesting of dutiable property in a former bankrupt for no consideration, and
- Purchaser/Transferee Declaration
Section 65(1)(d)
Dutiable transaction over dutiable property arising from the discharge or transfer of a mortgage or declaration of trust over a mortgage
For a Discharge of a mortgage:
- Discharge of Mortgage Form 05DM does not require stamping or marking by Revenue NSW before lodging at NSW LRS
For a Transfer of mortgage:
- Copy of the executed Transfer of Mortgage Form 01TL which must be stamped or marked by Revenue NSW before lodging at NSW LRS
- Executed original document that gives rise to the dutiable transaction
For a Declaration of trust over a mortgage:
- Executed original document that gives rise to the dutiable transaction
- Copy of the executed declaration of trust over a mortgage
Section 65(1)(e)(i)
Transfer by way of discharge of mortgage
- Original executed Transfer by way of discharge of mortgage
- A copy of the discharged mortgage
Section 65(1)(e)(ii)
Transfer by way of mortgage
- Original executed Transfer by way of mortgage (not being a transfer by way of mortgage of land, or an estate or interest in land)
- Copy of the stamped mortgage, or copy of the mortgage that is exempt from or not liable to mortgage duty
Section 65(1)(g)
Vesting of dutiable property in a statutory trust as a consequence of the making of an order under section 66G of the Conveyancing Act 1919
- Copy of the court order made under section 66G of the Conveyancing Act 1919 which vests the dutiable property in a statutory trust
- Executed instrument which vests the dutiable property by or as a consequence of the court order made under section 66G of the Conveyancing Act 1919
- Purchaser/Transferee Declaration
See Revenue Ruling DUT 008.
Section 65(2)
Employee and employer organisations
- Original executed Transfer
- Copy of the rules of the association of employees or employers registered as an organisation under the Fair Work (Registered Organisations) Act 2009 of the Commonwealth; or
- Copy of the rules of an industrial union of employers or employees registered under the Industrial Relations Act 1996; or
- Copy of the rules of any body of a kind referred to in points (ii) or (iii) above that is approved for the time being by the Minister
- Evidence of the amalgamation of two or more such associations, unions or bodies
Section 65(3)
Registered clubs
- Original executed Transfer which gives effect to the amalgamation of two or more registered clubs as referred to in in Division 1A of Part 2 of the Registered Clubs Act 1976
- Confirm which two registered clubs have been amalgamated
- If the Transfer is made pursuant to an agreement or deed, provide a copy
- If one of the registered clubs was previously de-amalgamated, provide a copy of the documents which gave effect to the de-amalgamation
Section 65(4)
Workers compensation insurers and custodians
- Original executed Transfer of, or original executed Agreement to Transfer dutiable property
- Confirmation that the transfer or agreement to transfer is made in compliance with a requirement of the WorkCover Authority. Confirm what the requirement is
- Confirmation that the transfer or agreement is made between:
- a licensed insurer, or a person who was a licensed insurer, under the Workers’ Compensation Act 1926 and an insurer licensed under the Workers Compensation Act 1987, or
- licensed insurers under the Workers Compensation Act 1987, or
- the Authority and a licensed insurer under the Workers Compensation Act 1987, or
- Confirmation that the transfer or agreement is made at the direction of the WorkCover Authority:
- from an insurer licensed under the Workers Compensation Act 1987 to a custodian nominated by the Authority, or
- from such a custodian to another such custodian
- Copy of the direction made by the WorkCover Authority
Section 65(5)
Incorporated legal practices
Subsection (5)(a) Solicitor corporation
- Original executed Transfer or Agreement
- Confirm that the solicitor corporation was formed under the Legal Profession Act 1987
- Confirm that the dutiable property is dutiable property owned by the solicitor corporation
- Copies of the current completed financial statements of the solicitor corporation
- Evidence that the transferee or purchaser is an incorporated legal practice under the Legal Professional Act 2004
- Confirm who the voting shareholders are of the solicitor corporation immediately before the transfer or agreement is first executed
- Confirm who are the solicitor directors or employed solicitors of the incorporated legal practice
- Confirm who is the only voting shareholder of the solicitor corporation immediately before the transfer or agreement is first executed
- Confirm who the voting shareholders of the solicitor corporation are immediately before the transfer or agreement is first executed
- Confirm who the members of the partnership are, or Confirm that the transferee, or purchaser is a solicitor practising as a sole practitioner
Subsection (5)(b) Partnership of solicitors
- Original executed Transfer or Agreement
- Confirm that the partnership of solicitors was formed or originally formed before the commencement of Division 2A of Part 3 of the Legal Profession Act 1987
- Confirm that the dutiable property is dutiable property owned by the partnership of solicitors
- Provide a copy of the partnership agreement which shows that the transferee or purchaser is a partnership of solicitors
- Provide details of the members of the partnership
- Evidence that the dutiable property is owned by the partnership including copies of the current completed financial statements of the partnership
- Confirm if the members of the partnership immediately before the transfer or agreement is first executed are solicitor directors or employed solicitors of the incorporated legal practice
Subsection (5)(c) Solicitor practising as a sole practitioner
- Original executed Transfer or Agreement
- Confirm that the solicitor practising as a sole practitioner is the sole director of the incorporated legal practice under the Legal Profession Act2004
- Confirm that the dutiable property is dutiable property owned by a solicitor practising as a sole practitioner before the commencement of Division 2A of Part 3 of the Legal Profession Act 1987
Section 65(6)
Transfer of liquor licence
- Original executed Transfer of liquor licence
- Confirm that the liquor licence was approved under section 60 of the Liquor Act 2007
- A statutory declaration that confirms that there is no change of, or contemplated change in, the beneficial ownership of the liquor licence as a consequence of the transfer
- Copy of the stamped Agreement for the sale or transfer of the liquor licence if the transfer of the liquor licence is as a consequence of the stamped Agreement
- Copy of the transfer of a hotel licence approved under section 60 of the Liquor Act 2007
- Copy of the licence history from the Office of Liquor Gaming and Racing showing the licensee, business owner and premises owner for each hotel
Section 65(7)
Poker machine permits and entitlements
- Original executed Agreement to transfer the permit or gaming machine entitlements within the meaning of the Gaming Machines Act 2001, and/or
- Original executed transfer of a permit or gaming machine entitlement made under Division 3 of Part 3 of the Gaming Machines Act 2001
- Statutory declaration by the purchaser of the permits and entitlements which confirms the following:
- there is no change, or contemplated change, in the beneficial ownership of the permit or entitlement as a consequence of the vesting or transfer, or
- the vesting or transfer occurs as a consequence of an agreement for the sale or transfer of dutiable property on which the duty chargeable in respect of the agreement has been paid
Section 65(8)
Manufactured homes
- Original executed transfer or agreement to transfer a ‘manufactured home in a caravan park’ or a ‘manufactured home in a manufactured home estate’
- Evidence to show that the manufactured home, but not the land on which the manufactured home is located, is owned by the transferor. Copies of documents which show that the transferor purchased the manufactured home
- Evidence to show that the manufactured home is a manufactured home as defined in the Local Government Act 1993 where the home is designed to allow its transportation, or that the manufactured home estate is a manufactured home estate as defined in the Local Government Act 1993
Section 65(9)
Administration agreements under first home owner grant scheme
- Administration agreements under the first home owner grant scheme are not required to be lodged with Revenue NSW for stamping or marking
Section 65(10)
Instruments relating to superannuation
- The instrument relating to superannuation referred to in section 60 (1) (a), (b) or (c) that is first executed on or after 1 July 2001 that effects or evidences a dutiable transaction
- Purchaser/Transferee Declaration
Note: If the instrument does not effect or evidence a dutiable transaction, the instrument need not be lodged with Revenue NSW.
Section 65(11)
Financial agreements
- Financial agreements made under section 90B, 90C or 90D of the Family Law Act 1975 of the Commonwealth do not require any stamping or marking by Revenue NSW
Section 65(12)
Vesting by statute law – deceased estates
- Transmission Application (NSW LRS Form 03AE) where the applicant is an executor, administrator or trustee does not require stamping – this form does not need to be lodged with Revenue NSW
Section 65(12A)
Consents to gifts by will to interested witnesses
- The written consent need not be lodged with Revenue NSW
Section 65(13)
Vesting by statute law – common property under strata plan
- Any instrument giving effect to the vesting does not require stamping or marking and is not required to be lodged with Revenue NSW
Section 65(13A)
Vesting by statute law – association property
- Any instrument giving effect to the vesting does not require stamping or marking and is not required to be lodged with Revenue NSW
Section 65(14)
Correction of error
- Original executed Transfer for no consideration
- Copy of the current title search of the subject property
- Copy of the previous stamped transfer which was registered with NSW LRS
- A statutory declaration which states what the error was, how the error came about, when the error was made and by whom the error was made
- Copies of any correspondence prior to settlement which states how the property was to be held and by whom
- Confirm what the intention of the parties was when the registered Transfer was executed
- A copy of the stamped front page of the Contract for the Sale of Land for the purchase where the error occurred
- If the land is held on trust, a certified copy of the trust deed, stamped if applicable, that established the Superannuation Fund / Trust;
- A certified copy of all the Variation/s or Deed/s of Amendment to the Super Fund Deed / Trust Deed
- A copy of the settlement sheet and/or settlement adjustment sheet
- Purchaser/Transferee Declaration - and the supporting evidence
Section 65(15)
Home equity release schemes
- Original executed agreement to transfer
- Copy of Letter from the lender confirming the transfer or agreement was entered into in connection with an approved home equity release scheme
- Copy of Letter signed by the vendor confirming that they are over the age of 60 and the property is their principle place of residence.
- Copy of Letter from the Treasurer confirming that Home Equity Lifestyle Plan qualifies for the duty exemption.
Section 65(16)
Leases – general
Where a premium is paid for the grant.
- Original executed lease
- Confirmation that the grant of the lease is connected with a lease of the following kind:
- a lease granted by or on behalf of a not for profit body to provide residential accommodation for a retired or disabled person
- a lease of premises in which Home Care Service of New South Wales is shown on the lease as the lessee
- a lease executed in accordance with Part V of the National Health Act 1953 of the Commonwealth
- a lease of premises in a retirement village within the meaning of section 5 of the Retirement Villages Act 1999
and that these types of leases will not be entered into after a premium is paid for the grant of an option
Section 65(17)
Pharmacists’ body corporate
Dutiable property of a partnership
- Executed transfer of, or an agreement to transfer, dutiable property of a partnership
- A copy of the partnership agreement
- Confirmation that the partnership was carrying on the business of a pharmacist before 25 February 2008. Provide copies of the financial statements of the business before 25 February 2008 to show that the business was carried on by the partnership
- Confirmation that the transferee is a ‘pharmacists’ body corporate’ (within the meaning of Schedule 5F to the Health Practitioner Regulation National Law (NSW)
- Confirmation of who the members of the partnership were immediately before the transfer or agreement is first executed
- A company search of the pharmacist body corporate to identify all directors and shareholders of the pharmacists’ body corporate
Dutiable property of a pharmacist
- Executed transfer of, or an agreement to transfer, dutiable property of a pharmacist
- Confirmation that the pharmacist was carrying on the business of a pharmacist before 25 February 2008. Provide copies of the financial statements of the business before 25 February 2008 to show that the business was carried on by the pharmacist
- Confirmation that the transferee is a ‘pharmacists’ body corporate’ (within the meaning of Schedule 5F to the Health Practitioner Regulation National Law (NSW)
- A company search of the pharmacists’ body corporate to show that the pharmacist is the sole director and shareholder
Section 65(18)
Termination of strata scheme
- Termination of Strata Scheme NSW LRS Form 15ST does not require stamping or marking by Revenue NSW where the new folio of the Register will be created in the names of the proprietors of the former lots as tenants in common in shares proportional to the unit entitlement of their lots
Section 65(20)
Termination of scheme under Community Land Development Act 1989
- Evidence to show that the persons who were proprietors of the lots the subject of the strata scheme concerned acquire, on the termination, an interest in the land that was the subject of the strata scheme ‘in proportion to their unit entitlements immediately before the termination’
Section 65(22)
Special disability trusts
- Original executed special disability trust deed, or
- Original executed Transfer of, or an original executed agreement to transfer dutiable property for no consideration
- Copy of the letter of approval from Centrelink or The Office for Veterans Affairs that confirms that the special disability trust is established for the person whom has the disability as required under the Social Security Act 1991 of the Commonwealth or the Veterans' Entitlements Act 1986 of the Commonwealth
Section 65(23)
Registered maintenance liabilities
- Original executed Transfer
- Copy of the court order which effects the vesting
- Evidence of the enforcement action taken by the Commonwealth in respect of a registered maintenance liability to be transferred or vested in a trustee, or
- Evidence of the discharge of the person’s liability in respect of whom such enforcement action has been taken
Section 65(24)
Fraudulent or void transactions
- Original executed Transfer, or copy of the court order which effects the vesting
- Confirmation that the transfer is made to rectify the consequences of fraudulent conduct by another person, or copy of the court order declaring the transfer to be void or voidable
- If the transfer or vesting is to an ‘associated person’, confirm that the transferee is an associated person of the person mentioned in the court order that the dutiable property be transferred to or vested in and outline the relationship