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Landholder duty guide

This guide centralises key information on landholder duty and provides industry professionals the legislative and operational requirements under chapter 4 of the Duties Act 1997 – Acquisition of interests in landholders.

For a comprehensive understanding, it is recommended that the guide is read in its entirety.

Chapters

5. Lodging an acquisition statement

On this page

If you’ve made a relevant acquisition in a landholder where landholder duty is payable, or to apply for an exemption or concession, you need to lodge an Acquisition Statement in eDuties, within three months of your acquisition.

If you make a relevant acquisition as a result of the combined interests of other persons or companies, which are related or associated to you, each person or company must complete their own acquisition statement.

How to lodge an acquisition statement

You can lodge an acquisition statement in eDuties using the relevant application type below:

Landholder - exemptions and concessions - section 163A - 163H
Landholder - private landholder
Landholder - public landholder
Landholder - reassessment
Landholder - submission

Payment

When lodging the application, if duty has already been paid on the application, you will be asked for a Duties Assessment Number (DAN) reference.

If duty has not been paid, you can make a payment by using the link provided in the eDuties application. Alternatively, you can contact the Landholder team by phone or email to request creation of a DAN to accommodate the payment.

Call: 1300 139 814
Email: [email protected]

When must landholder duty be paid?

Duty must be paid within three months from the date of relevant acquisition.

Failure to pay duty on time will result in the imposition of interest. Penalty tax may also be applied.

Evidentiary requirements

Refer to the Duties Act - Acquisition of interests in landholders for the complete list of evidentiary requirements for landholder transactions.

All relevant acquisitions made on or after 24 June 2020 must also be lodged with the applicable acquisition statement:

For private landholders: Acquisition Statement: acquisition of an interest in a private landholder (ODA043A) PDF, 801.05 KB
For public landholders: Acquisition Statement: acquisition of an interest in a public landholder (ODA 043B) PDF, 659.13 KB
For exempt acquisitions: Exempt Acquisition Statement: Acquisition of an Interest in a Landholder (ODA 047) PDF, 716.04 KB
For Concessions for primary producers: Acquisition Statement: Acquisition of an Interest in a Primary Producer (ODA 043C) PDF, 800.04 KB

For a relevant acquisition made before 24 June 2020, email your request for the appropriate form to [email protected]