Documentary evidence and audit requirements

Guidance on documentary evidence property professionals must obtain before assessing and processing contracts for sale of land, and record-keeping requirements.

Last updated: 28 May 2026

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Supporting evidence

Prior to processing any transaction on EDR or submitting to Revenue NSW via eDuties, all relevant supporting evidence must be obtained. This generally includes:

1. Purchaser/transferee declaration for all liable parties

A purchaser/transferee declaration is required from each purchaser/transferee buying or acquiring property in NSW. There are two forms:

Purchaser/transferee declaration for individuals ODA 076 I (PDF, 222.51 KB), or
Purchaser/transferee declaration – non-individual ODA 076 NI (PDF, 212.56 KB) (corporation or Government)

When completing the purchaser/transferee declaration also refer to the purchaser/transferee declaration - explanatory notes (PDF, 153.59 KB)

Information collected through the purchaser/transferee declaration is necessary to meet Commonwealth Reporting Requirements (CRR) and our responsibilities to administer the Duties Act 1997 including the identification of foreign persons for surcharge purchaser duty and surcharge land tax.

2. Duties proof of identity and foreign status for all liable parties

Proof of identity

Revenue NSW collects proof of identity for all parties liable to or exempt from duty under Chapters 2, 3, 7, 10, 11 of the Duties Act 1997.

For proof of identity purposes, individuals will need to provide evidence of their date of birth and companies will need to provide their ABN/ACN/ARBN. Read more about proof of identity.

Proof of foreign status

Proof of foreign status is required for all acquisitions of residential-related property. Surcharge purchaser duty may be payable when residential property is transferred to a foreign person, as referred to in chapter 2A of the Duties Act 1997.

Read more about proof of identity and foreign status.

3. Evidentiary requirements specific to the transaction

To ensure an accurate assessment of duty relevant evidentiary requirements must be obtained before processing on EDR or lodging for assessment with Revenue NSW.

Ensure that all required forms are completed, and all declarations properly made.

Audit requirements and record keeping

For transactions processed on Electronic Duties Returns (EDR) the following is required for record keeping and audit purposes:

purchaser/transferee declarations from each purchaser/transferee
client identification for purchaser/transferee’s/grantees
proof of status documentation (when required)
the relevant evidentiary requirements
a copy of the fully paid Duties notice of assessment
a copy of the endorsed instrument and any endorsed duplicates
any additional information to support the assessment.

For audit purposes we will accept electronic records. The records must be easy to access and read.

An EDR approved person is required to retain for a period of five years, the original instrument or a copy, and any other documents used in relation to the assessment as set out in Part 8 Section 53 of the Taxation Administration Act 1996.

For detailed information relating to an approved person or an approved agent’s record keeping obligations, refer to the Directions for using Electronic Duties Returns (EDR).