Corporate reconstruction and corporate consolidation transactions are lodged using eDuties.

Corporate Reconstruction

If the transaction involves an agreement for the sale and/or transfer of dutiable property you must:

• complete and lodge the applicable corporate reconstruction form
• include all the supporting information identified in the Duties Act – Corporate Reconstructions and consolidations evidentiary requirements
• pay the appropriate duty, within three months of the transaction.

If the transaction involves the acquisition of an interest in a landholder, you must:

• complete and lodge the applicable corporate reconstruction form
• complete and lodge the Acquisition Statement ODA043A PDF, 801.05 KB, (for post transactions only)
• include the required supporting information identified in the statement
• provide any additional supporting information identified in the Duties Act – Acquisition of interests in landholders evidentiary requirements
• pay the appropriate duty, within three months of the acquisition.

Interest and penalties apply if the correct duty is not paid within three months of the transaction occurring.

Corporate consolidation

Where a corporate consolidation involves the acquisition of a landholder, you must:

• complete and lodge the applicable corporate consolidation form
• complete and lodge the Acquisition Statement ODA043A PDF, 801.05 KB
• include the required supporting information identified in the statement, and
• any additional supporting information identified in the Duties Act – Acquisition of interests in landholders evidentiary requirements
• pay the appropriate duty, within three months of the acquisition.

Interest and penalties apply if the correct duty is not paid within three months of the transaction occurring.

What forms are required?

The existing applications forms listed below are to be used for:

• Transactions that occur before 1 February 2024, or
• Applications made before 1 April 2024 that are affected by an arrangement or agreement entered into before 19 September 2023.

Application for exemption: corporate reconstructions (ODA 028 A), or Application for exemption: corporate consolidation transactions (ODA 028 B) PDF, 699.64 KB

From 1 February 2024, there are four new Corporate Reconstruction & Consolidation application forms available.

These are:

• ODA 028A (pre) | Application for concessional duty - Corporate Reconstruction Transactions PDF, 717.46 KB
• ODA 028A (post) | Application for concessional duty - Corporate Reconstruction Transactions PDF, 721.21 KB
• ODA 028B (pre) | Application for concessional duty - Corporate Consolidation Transactions PDF, 674.8 KB
• ODA 028B (post) | Application for concessional duty - Corporate Consolidation Transactions PDF, 676.65 KB

How are these transactions lodged?

All Corporate Reconstruction and Corporate Consolidation transactions must be lodged via eDuties.

The existing application for Exemption - corporate reconstruction and consolidation transaction - section 273A – 273F is only to be used for transactions which have occurred before 1 February 2024 or the application is made prior to 1 April 2024 and is affected by an arrangement or an agreement entered into before 19 September 2023.

Four new Corporate Reconstruction & Consolidation application types are now available and can be used from 1 February 2024.

The new application types are:

• Concession - Corporate Reconstruction (Pre-Transaction) - section 273A – 273F
• Concession - Corporate Reconstruction (Post-Transaction) - section 273A – 273F
• Concession - Corporate Consolidation (Pre-Transaction) - section 273A – 273F
• Concession - Corporate Consolidation (Post-Transaction) - section 273A – 273F