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See what certified documents a trust must provide when lodging a duties assessment or application for a residential-related property transaction in NSW.
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For residential-related property transactions in New South Wales (NSW) the trustee of a trust must provide certified documents that prove the identity and foreign status of the beneficiaries or members of the trust.
Revenue NSW needs this information to work out how much duty your trust must pay.
If the trustee of the trust is classified as a foreign trustee, the trustee may need to pay surcharge purchaser duty in addition to transfer duty.
The documents listed below can be used to prove identity and foreign status for transfer duty, surcharge purchaser duty and landholder duty.
Once it is established that a foreign person or foreign entity holds a substantial interest or aggregate substantial interest in the trust, proof of identity and foreign status are not required for subsequent beneficiaries and unit holders.
This example shows which levels of ownership must provide proof of identity and foreign status to Revenue NSW when a trustee of a trust:
acquires residential-related property in NSW, and
does not declare they are foreign.
Example
1st level of ownership
The Purchaser/Transferee is Zebra Pty Ltd as trustee for the Zebra Unit Trust.
The Trust must provide proof of identity and foreign status.
2nd level of ownership
The Zebra Unit Trust has 2 unitholders:
Jack is the beneficial owner of 1 unit.
Lion Pty Ltd is the beneficial owner of 1 unit.
Jack (50%) and Lion Pty Ltd (50%) both hold a substantial interest in the Zebra Unit Trust and must provide proof of identity and foreign status.
3rd level of ownership
Lion Pty Ltd has 2 shareholders:
Panther Pty Ltd as trustee for the Panther Unit Trust is the beneficial owner and holds 30 ordinary shares.
Elephant Pty Ltd is the beneficial owner and holds 70 ordinary shares.
The Panther Unit Trust (30%) and Elephant Pty Ltd (70%) both hold a substantial interest in Lion Pty Ltd and must provide proof of identity and foreign status.
4th level of ownership
The Panther Unit Trust has 3 unitholders:
Zara is the beneficial owner of 5 units.
Leopard Pty Ltd is the beneficial owner of 4 units.
Rajesh is the beneficial owner of 1 unit.
Zara (50%) and Leopard Pty Ltd (40%) each hold a substantial interest in the Panther Unit Trust and must provide proof of identity and foreign status. As Rajesh (10%) does not hold a substantial interest in the Panther Unit Trust, they do not have to provide proof and foreign status.
Elephant Pty Ltd has 2 shareholders:
Sakura is the beneficial owner of 5 ordinary shares.
Noah is the beneficial owner of 5 ordinary shares.
Sakura (50%) and Noah (50%) each hold a substantial interest in Elephant Pty Ltd and must provide proof of identity and foreign status.
5th level of ownership
Leopard Pty Ltd has 3 shareholders:
Elena is the beneficial owner of 15 ordinary shares.
Mateo is the beneficial owner of 15 ordinary shares.
Anika is the beneficial owner of 70 ordinary shares.
Elena and Mateo are associated persons and together hold a substantial interest in Leopard Pty Ltd. Anika holds a substantial interest in Leopard Pty Ltd on her own. Each must provide proof of identity and foreign status.
The tracing of ownership concludes once it is confirmed that all beneficiaries or unit holders with significant interests in Zebra Unit Trust, along with shareholders, beneficiaries or unit holders of any underlying entities, are not foreign persons.
Diagram 1
This diagram is a visual depiction of relationships in the example.
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 the name change.
Provide certified copies of any amending deeds and one of the following documents:
Change of name certificate.
Court order authorising the name change.
Marriage certificate.
Divorce order.
Lodging documents
Property professionals
Identity verification documents accepted for electronic settlements will also satisfy our proof of identity and foreign status requirements (e.g. Verification of Identity (VOI) form).
The 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 or foreign status 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.
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.
Related information
See what documents are needed to prove identity and foreign status for residential-related property transactions for individuals and corporations.
Surcharge Purchaser Duty Calculator to estimate how much transfer duty and surcharge purchaser duty you will pay when you acquire residential property in NSW.
Contact us
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).
