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A new rebate has been made available from 4 September 2024. The rebate is available for medical centres who bulk bill a majority of their GP services. Click the arrow to find out more including detailed eligibility criteria.
Imposition of duty on dutiable transactions that are not transfers Transfer of partnership interest occurring on change in partnership arrangements Transfer of option occurring on nomination or other change & Exercise of Options over land Novation of agreement for lease
Transfers between trustees and custodians of superannuation funds or trusts Transfers to self managed superannuation funds Declaration of trust by custodian
The following requirements are specific to address the basis or condition/s of the exemption or concession under each section. The requirements under previous sections would still be applicable (1) to establish landholder duty liability and (2) if the conditions are not satisfied, for assessment purposes.
From 1 February 2024, the exemption from duty for eligible corporate reconstruction transactions and corporate consolidation transactions are replaced with a concession of 10% of the duty that would otherwise be payable.
For transactions that are to occur on or after 1 February 2024, there are new Corporate Reconstruction & Consolidation concession application forms and eDuties application types:
Pre-transaction eDuties applications and forms are to be used for applications being made before the relevant transaction.
Post-transaction eDuties applications and forms are to be used for applications being made after the relevant transaction.
The evidentiary requirements for the applicable transactions are listed below:
Full copy of signed and dated Contract for Sale of Land or stand alone transfer
Completed ODA 076i Purchaser/transferee declarations for each purchaser/transferee (original forms that were submitted with your assessment)
Duties Notice of Assessment
Evidence settlement has occurred (settlement statement, title search)
If the purchaser/transferee is acting as trustee, details of the trust and all supporting documentation including any relevant stamped or endorsed declaration of trust.
Category 3: Evidence of operating in the community
Category 4: Evidence of current residential address
Certified proof of identity documents
Proof of identity documents lodged with the application must be certified copies. A certified copy is a true copy of an original document that has been sighted and certified by an acceptable person and noted as follows:
"I certify that I have sighted the original document, and this is a true copy of it."
The certification must have the certifier’s name, title, registration number (where applicable) and be signed and dated.
Who can certify?
Acceptable people who may certify proof of identity documents are:
Legal practitioner
Licensed conveyancer
Justice of the Peace (JP)
Certified practising accountant
Chartered Accountant
Magistrate
Officers of Revenue NSW
Public notary
Commissioner for Declarations
Member of Parliament
Police officer
Pharmacist
Minister of religion
Medical practitioner
Dentist
Veterinary practitioner
Note: Documents can be certified outside Australia by a Public Notary or Justice of the Peace.
If the purchaser/transferee is acting as trustee, details of the trust and all supporting documentation including any relevant stamped or endorsed declaration of trust.
Category 3: Evidence of operating in the community
Category 4: Evidence of current residential address
Certified proof of identity documents
Proof of identity documents lodged with the application must be certified copies. A certified copy is a true copy of an original document that has been sighted and certified by an acceptable person and noted as follows:
"I certify that I have sighted the original document, and this is a true copy of it."
The certification must have the certifier’s name, title, registration number (where applicable) and be signed and dated.
Who can certify?
Acceptable people who may certify proof of identity documents are:
Legal practitioner
Licensed conveyancer
Justice of the Peace (JP)
Certified practising accountant
Chartered Accountant
Magistrate
Officers of Revenue NSW
Public notary
Commissioner for Declarations
Member of Parliament
Police officer
Pharmacist
Minister of religion
Medical practitioner
Dentist
Veterinary practitioner
Note: Documents can be certified outside Australia by a Public Notary or Justice of the Peace.
