Duties Act evidentiary requirements: Section 18

Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.

Section 18

No double duty

1. Multi-instrument:
   • Copy of the document duly stamped with duty payable on the dutiable transaction
   • Original executed document effecting the same transaction
2. In conformity:
   • Original executed Transfer
   • Duly stamped Contract for Sale of Land or Share Sale Agreement
3. Not in conformity:
   • Original executed Transfer
   • Duly stamped Contract for Sale of Land or Share Sale Agreement
   • If the purchaser who purchased is a trustee (other than as a trustee of a self managed superannuation fund):
     • Statutory declaration stating the capacity in which the purchaser and the transferee will hold the property and detailing how the purchaser under the agreement and transferee under the transfer are ‘related persons’ as defined in the Dictionary to the Duties Act 1997 (NSW) (birth certificate, marriage certificate, ASIC searches, unit register may also be provided) as at the date of exchange of the contract and on settlement of the contract
     • Evidence that shows the transferee and the beneficiary of the purchaser trust were related persons as at the time agreement was entered into, and at the completion or settlement of the agreement
     • Copy of the executed trust deed (as varied or amended) of the purchaser trust;
     • A current list of beneficiaries of the purchaser trust
   • If the purchaser who purchased is a natural person or a company:
     • Statutory declaration stating the capacity in which the purchaser and the transferee will hold the property and detailing how the purchaser under the agreement and transferee under the transfer are ‘related persons’ as defined in the Dictionary to the Duties Act 1997 (NSW) (birth certificate, marriage certificate, ASIC searches, current complete share or unit registers may also be provided, if the purchaser and transferee are companies confirm how the companies are related bodies corporate) as at the date of exchange of the contract and on settlement of the contract
   • If the purchaser who purchased is a trustee of a self managed superannuation fund:
     • Copy of the executed superannuation fund deed (as varied/amended)
     • Copy of the custodian bare trust deed
     • Copy of the certificate of incorporation of the custodian – if the custodian is a company
     • Evidence that the transferee under the transfer is the custodian of the trustee of the same self managed superannuation fund as the purchaser, such as a statutory declaration stating the capacity in which the purchaser and the transferee will hold the property as at the date of exchange of the contract and on settlement of the contract
4. Transfer to trustee:
   • Duly stamped Declaration of Trust
   • Original executed Transfer
5. Transfer as consequence of a foreclosure order:
   • Duly stamped foreclosure order
   • Original executed Transfer
6. Declaration of trust – same trusts:
   • Duly stamped Transfer
   • Original executed Declaration of trust deed
     1. Superseded declaration of trust:
        • Original executed Declaration of trust
        • Duly stamped superseded declaration of trust deed
     • Copy of document stamped with duty charged in accordance with a law of another Australian jurisdiction

     Duties Act evidentiary requirements: Section 11

     Duties Act evidentiary requirements: Section 25