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Proof of identity for non-residential property transactions
See certified documents that must be provided by individuals, trustees and corporations that acquire dutiable property that is not residential-related property.
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When you lodge duties assessments and applications for non-residential property, you must provide certified copies of documents that prove who you are (your identity).
Non-residential property includes property with the following zonings:
Business or commercial.
Industrial.
Special purpose.
Environmental or recreation.
The documents listed below can be used to prove your identity for transfer duty and landholder duty.
Please note, non-residential property in NSW is not subject to surcharge purchaser duty so you do not need to prove your Australian citizenship or residency status.
Individuals (natural persons)
You must prove your full name and date of birth.
Provide a certified copy of one of the following documents:
Australian birth certificate
Current Australian driver licence
Current Australian passport
Foreign passport and visa used for entry into Australia
If you cannot provide one of the documents above, we will accept an equivalent identity document from your home country (e.g. current drivers licence, birth certificate or current passport).
If the document is not in English, you will also need to provide a translated version of the document.
Trustees of trusts
If you are an individual (natural persons) you must provide a certified copy of one of the documents listed under individuals (natural persons).
If you are a corporation, you must provide the documents listed under corporations.
Corporations
Provide documents showing your:
Australian Business Number (ABN)
Australia Company Number (ACN), or
Australian Registered Body Number (ARBN).
If this information is displayed on the relevant document (e.g. an agreement for sale) no further evidence is required.
If the document does not display this information, provide a certified copy of one of the following documents:
If you do not have an ABN, ACN or ARBN, you must provide a statutory declaration or letter from an authorised officer of the company, stating that the company:
is a foreign company
is not a registered foreign company
does not have an ARBN, and
does not carry-on business in Australia.
Change of name
If the name on your certified documents is different from the name on the documents being assessed, you must provide evidence of your name change.
Provide a certified copy of one of the following documents:
Copy of deed of amendment (or other method as provided for in the trust deed) showing the change of the trust’s name.
Marriage certificate.
Divorce order.
Change of name certificate.
Court order authorising the name change.
Lodging documents
Property professionals
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 any proof of identity documents.
Duties customers
If you are using a solicitor, conveyancer or accountant for your transaction, they will lodge the documents to 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.
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.
The Duties Document Matrix (PDF, 403.7 KB) contains a list of documents required for all dutiable transactions and outlines where they need to be submitted.
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).
