The remaining provisions of the Treasury and Revenue Legislation Amendment Act 2023 took effect on 1 February 2024. The following resources are now available.

Corporate reconstruction and consolidation

• Corporate reconstructions and consolidations guide for property industry professionals.
• New Corporate reconstructions and consolidations webpage.
• New evidentiary requirements.
• Two new application forms for corporate reconstruction transactions that occur on or after 1 February 2024 (ODA 028A Pre) and (ODA 028A Post)
• Two new application forms for corporate consolidation transactions that occur on or after 1 February 2024. (ODA 028B Pre) and (ODA 028B Post)
• Corporate reconstruction and consolidation webinar recording (available soon)

Acquisitions of interests in landholders

• Acquisitions of interest in landholders guide for property industry professionals.
• Updated Landholder duty webpage.
• Updated evidentiary requirements.
• Updated landholder application forms.
• Acquisitions of an interest in a landholder webinar recording (available soon).
• New Wholesale and Imminent Wholesale Unit Trusts webpage and application for registration form (ODA 045).

Fixed and nominal duty amounts

Fixed or nominal duty is currently charged in respect of various transactions throughout the Duties Act.

From 1 February 2024, duty of:

• $10 is increased to $20
• $50 is increased to $100
  (except where relating to Managed Investment Schemes, which is increased to $500); and
• $500 is increased to $750.

The Revenue NSW website, forms, guides and calculators have been updated to reflect these changes.