Prior to processing the transaction on EDR or submitting to Revenue NSW via eDuties, all relevant supporting evidence must be obtained.

Evidentiary requirements

• Original agreement for sale of business
• Valuation of the plant and equipment and/or any other dutiable property (optional) if no breakdown of the purchase price is available in the agreement
• Purchaser/Transferee Declaration completed by each purchaser
• Duties Client Identification (CI) for each purchaser

Refer to Chapter 3 – Assessing transfer duty for details on the requirements for each scenario.