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See a list of people who can certify documents that prove your identity and foreign status for transfer duty, surcharge purchaser duty and landholder duty.
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When you lodge duties assessments and applications with Revenue NSW, you must provide certified copies of documents that prove who you are (your identity).
You will also need to prove your foreign status if the transaction involves residential-related property.
Revenue NSW needs this information to determine how much duty you need to pay on the transaction.
What is a certified copy
A certified copy is a true copy of an original document that has been sighted and certified by an acceptable person.
The certification must:
contain the phrase: ‘I certify that I have sighted the original document, and this is a true copy of it.’
have the certifier’s name, title, registration number (where applicable), and
be signed and dated by the certifier.
Digital identification
Digital identification, such as a NSW driver licence, cannot be shared or certified.
As a result, Revenue NSW does not currently accept digital identification as proof of identity.
Who can certify your documents
The following people can certify identity and foreign status documents for duties transactions:
Legal practitioner
Licensed conveyancer
Justice of the Peace (JP)
Certified practising accountant
Chartered Accountant
Magistrate
Officers of Revenue NSW
Public notary
Commissioner for Declarations
Member of Parliament
Police officer
Pharmacist
Minister of religion
Medical practitioner
Dentist
Veterinary practitioner
Documents can be certified outside Australia by:
an Australian consular official
Public Notary, or
Justice of the Peace.
Who must supply certified documents
Here are some common dutiable transactions that require certified documents.
You must supply certified documents for all:
purchasers involved in an agreement:
for the sale of land, or
for the sale of business (if dutiable property is included)
transferees involved in a transfer of real property
grantees for options
lessees for leases
beneficiaries or devisees involved in a transmission application
trustees for a trust deed
lessors for a surrender of a lease
assignees of lease or option over real property
persons making the relevant acquisition for an acquisition of interest in landholder
Identity verification documents accepted for electronic settlements will also satisfy our proof of identity requirements (e.g. Verification of Identity (VOI) form).
Processing of eDuties applications will be delayed if you do not supply the correct certified documents.
Contact us if your client is unable to provide the proof of identity or foreign status for their dutiable transaction.
Duties customers
If you are using a solicitor, conveyancer or accountant for your transaction, they will lodge the documents with Revenue NSW on your behalf through online duties platforms.
You may lodge a duties application and assessment yourself by mail, but you will need a qualified solicitor or conveyancer to complete the property transfer.
Revenue NSW collects identity information for all parties liable to, or exempt from, duty under Chapters 2, 2A, 3, 11 and 12 of the Duties Act 1997.
Commissioner's Practice Note 008: Powers of Attorney clarifies the position Revenue NSW takes when a person under a power of attorney declares that the information provided in an approved form is true and correct.
If you are a solicitor, conveyancer or accountant, visit the Property Professionals Resource Centre for access to eDuties and Electronic Duties Return, detailed guides and other resources.
Call the duties team on 1300 139 814 or +61 2 7808 6916 if you are overseas. Staff are available Monday to Friday, 8.30am to 5.00pm AEST (excluding public holidays).
