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Professionals guide: Corporate reconstructions and consolidations

A helpful guide on the legislative requirements for a duty concession for corporate reconstruction and corporate consolidation transactions.

The information within this guide is of a general nature and aims to centralise key information on corporate reconstructions and consolidations and provides industry professionals the legislative and operational requirements under the Duties Act 1997.

It is recommended that the guide is read in its entirety and in conjunction with part 1 of chapter 11 of the Duties Act 1997.

Contact us if you require further information or to discuss specific transactions.

Chapters

1. Overview

How the reduction in duty is calculated for corporate reconstructions and consolidations.
2. Corporate groups

Corporate group definition including worked examples.
3. Corporate reconstructions

Eligible corporate reconstructions for the reduction of duty.
4. Corporate consolidations

Eligible corporate consolidations for the reduction of duty.
5. Applications for reduction in duty

Applications for the reduction in duty.
6. Lodgement requirements

Access forms, supporting information and instructions for eDuties lodgement.
7. Definitions

Common definitions for corporate reconstructions and consolidations.
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1. Overview