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Property professionals EDR guide: Section 30 of the Duties Act
Processing instructions for Section 30 of the Duties Act
Understand the lodgement requirements for partitions of land transactions and when they can be processed in Electronic Duties Returns (EDR) or eDuties.
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Most section 30 partition of land transactions can be processed on Electronic Duties Returns (EDR). However, transactions where there is more than one instrument subject to ad valorem duty, must be lodged in eDuties for assessment by Revenue NSW.
If you are not sure which lodgement method to use, contact us to discuss your specific transaction.
How to process a partition on EDR
When assessing a partition through EDR all documents effecting the partition are to be processed as a separate document. For example, if there is a deed of partition and two transfers you will need to generate three duties assessments.
Refer to the table for the different scenarios and processing requirements for partitions.
if
then
there is a deed of partition or agreement that is an equal partition
in EDR, assess the deed under document type: Partition – ad valorem duty, and
enter the dutiable amount as $1.00
process each transfer under Partition – fixed duty as a separate assessment.
there is a deed of partition or agreement that is an unequal partition
in EDR, assess the deed under document type: Partition – ad valorem duty, and
enter the dutiable amount
process each transfer under Partition – fixed duty as a separate assessment
there are transfers only with no deed or agreement and it is an equal partition
in EDR, assess one transfer duty under document type: Partition – ad valorem duty, and
enter the dutiable amount as $1.00
process each remaining transfer under Partition – fixed duty as a separate assessment
there are transfers only with no deed or agreement and it is an unequal partition
in EDR, assess the transfer liable to ad valorem duty under document type: Partition – ad valorem duty, and
enter the dutiable amount
process each remaining transfer under Partition – fixed duty as a separate assessment
there is more than one instrument subject to ad valorem duty
The documents must be lodged in eDuties for assessment under application type: Partitions - section 30(3)(a) and 30(3)(b)
The information below provides a step-by-step overview of the document types and required fields for processing partition documents in EDR. Each Client Service Provider (CSP) requires the same fields, though the order in which the information is submitted may differ.
Enter your matter or file reference (this unique reference is important to help you locate records if requested by Revenue NSW).
Select the document type in accordance with the instructions below.
Initial assessment: Partition – ad valorem duty
Complete the following data fields:
1
Transaction details
Select document type: Partition – Ad valorem Duty
Exemption type: None
Execution date: Date of deed of partition/agreement or transfer
Duplicates: enter the number of duplicates
Property transfer percentage: enter the percentage of the property being transferred. (When assessing an agreement or deed, the property transfer percentage should be 100%.)
Consideration amount:
for an equal partition enter the consideration as $1.00.
for an unequal partition enter the dutiable value (higher of the excess amount above the transferee’s entitlement or consideration paid).
2
Party details
Where there is a deed or agreement, the liable party for a partition is the person/s making the partition or any one or more of them, therefore all parties must be listed as transferors and transferees. Where there are transfers only, enter the transferee/s and transferor/s in accordance with each transfer.
Party 1
Party Type: Select Purchaser/Transferee
Applicant/Party Name Type: Select Individual, Company or Government - Enter liable party details.
Add additional entries until all parties on the agreement are included in as transferees.
Party 2
Party Type: Select transferor
Applicant/Party Name Type: Select Individual, Company or Government - Enter non-liable party details.
Add additional entries until all parties on the agreement are included in as transferors.
All liable and non-liable parties for the transaction must be entered.
3
Agent contact details
Are you acting as an agent on behalf of another solicitor, conveyancer or accountant? Yes/No
4
Property details
Enter property details of the property transferring to the beneficiary in accordance with the will.
5
Submit
Review and submit
Lodging in eDuties
Transactions identified in this guide that cannot be assessed in EDR must be submitted in eDuties using application type: Partitions - section 30(3)(a) and 30(3)(b).
The Duties Document Matrix (PDF, 403.7 KB) identifies transactions that must be processed through EDR and transactions that must be submitted to Revenue NSW for assessment via eDuties. The matrix also provides links to Duties legislation, evidentiary requirements, website information, forms, and Revenue Rulings.
