Duties Document Matrix - Revenue NSW · Duties Document Matrix Under the Duties Act 1997, there are a number of documents and transactions on which duty must be paid or an exemption

Duti s Docum nt Matrix

Und r th Duti s Act 1997, th r ar a numb r of docum nts and transactions on which duty must b paid or an x mption appli d. Th information contain d in this matrix is

int nd d to id ntify th following:

Docum nts which must b proc ss d on EDR

Docum nts which must b proc ss d by R v nu NSW

If you hav a transaction which is not list d b low you must lodg th docum nts with R v nu NSW for ass ssm nt

Note: *Indicat s c rtain transactions which app ar in both lists.

urchaser/transferee declaration

Th Purchas r/transf r d claration is us d wh n you ar buying or acquiring prop rty in NSW.

Information coll ct d through th purchas r/transf r d claration is n c ssary to m t Commonw alth R porting R quir m nts and our r sponsibiliti s to administ r th Duti s

Act including th id ntification of for ign rs for purchas r surcharg duty and land tax.

Surcharge urchaser Duty

A •••• und r th Surchar e liability column indicat a liability to surcharg wh n r sid ntial prop rty is transf rr d to a for ign p rson, as r f rr d to in chapt r 2A of th Duti s Act 1997.

Duties Client Identification (CI)

R v nu NSW coll cts Cli nt Id ntification (CI) information for all parti s liabl to or x mpt from transf r duty und r Chapt rs 2, 4, 7, 10, 11 of th Duti s Act 1997. For CI

purpos s, individuals will n d to provid vid nc of th ir dat of birth and compani s will n d to provid th ir ABN/ACN/ARBN.

Transactions availabl through EDR r quir CI information to b nt r d as part of th ass ssm nt d tail. EDR cli nts must r tain c rtifi d copi s of th CI docum nts th y sight for

audit purpos s.

Octob r 2017

Documents which must be processed on EDR

NNNNooootttt :::: a Purchas r/transf r d claration is r quir d by liabl parti s to all conv yancing transactions

Chapt r 2 --- Transactions conc rning dutiabl prop rty

S ction of

Docum nt/Transaction Typ

1997

8 and 11

CI R quir dR v nu Surcharg

FormsDuti s Act Rulings liability

CRR

Y/NY/N by

Agr m nt for Sal of Land Y s Purchas r Y

• Parti s at arms’ l ngth

• Consid ration includ sGST

••••

• Parti s not at arms’ l ngth DUT 012

DUT 044 ••••

ODA 017 ••••

• Pr mium rat for r sid ntial land* 32A ••••

• Land Us Entitl m nt, i. . Company titl 32 ••••

R lat d Rulings for all A reement for Sale of Land transactions

DUT 033 G 008

DUT 018 G 009

DUT 016 G 010v2

Transf r of land not pursuant to an Agr m nt for sal * 8 and 11 Y s, oth r than

l as pr miums Transf r Y

• Ad valor m duty payabl DUT 012

DUT 044 ••••

• Fractional int r sts DUT 012

DUT 044 ••••

• Transf r and Road Closur ••••

• L as pr miums ••••

• R l asing Eas m nts ••••

Note: Transf rs Granting Eas m nt ar not charg abl with

duty.

2 of 15Duti s Docum nt Matrix - Docum nts which must b proc ss d on EDR



S ction of

Duti s Act

1997

Forms R v nu

Rulings

Surcharg

liability

CI R quir d CRR

Y/NY/N by

Transf r of land/l as in conformity with an Agr m nt for

sal * 18(2) DUT 010 Yes Transf r Y

Transf r of land/l as not in conformity with an Agr m nt

for sal * 18(3) DUT 010 •••• Yes Transf r Y

Aggr gation of dutiabl transactions* 25 ODA 023 DUT 036 •••• Yes Purchas

/Transf r Y

First Hom Buy r

(includin Shared Equity Arran ements) Y

• First Hom Buy rs Assistanc * 69 - 80A ODA 066A •••• Yes Proof of Id ntity

R quir m nts

• First Hom N w Hom * 69 - 80A ODA 066 •••• Yes Proof of Id ntity

R quir m nts

Off th Plan Purchas s 8 and 11 Yes Transf r Y

• Off th Plan - FHBA 69 - 80A ODA 066A •••• Yes Proof of Id ntity

R quir m nts

• Off th Plan - FHNH 49A ODA 066 ••••

N w Hom Grant Sch m *

(Abolished as of 1 July 17) 81 - 87G ODA 072(A) Yes

Purchas r/

Transf r Y

• A n w hom purchas

• An off th plan purchas

• A vacant land purchas

Transf r of land - d c as d stat * 63 Yes Transf r Y

• To th d vis /b n ficiary ntitl d und r th t rms of th

will/probat

Transmission Application/ Acknowl dg m nt* 63 Yes B n ficiary

/D vis Y

• To th d vis /b n ficiary ntitl d und r th t rms of th

will/probat


• Goods associat d with oth r dutiabl prop rty



S ction of

Duti s Act

1997

Forms R v nu

Rulings

Surcharg

liability

CI R quir d CRR

Y/NY/N by

Surr nd r of l as 8 and 11 Y s L ssor Y

Transf r/Assignm nt of l as 8 and 11 Y s Transf r

/Assign Y

• Pursuant to an Agr m nt for sal of busin ss

• Not conn ct d with any oth r dutiabl transaction, i. .

sal of busin ss ODA 020 ••••

Agr m nt for Sal of Busin ss* 8 and 11 Y s Purchas r N

Discr tionary Trust D d 58 DUT 004 Y s Transf r

/Assign N

• Establishm nt of a trust r lating to unid ntifi d prop rty

and/or non- dutiabl prop rty, .g. Family Trust D ds

and Unit Trust D ds

Ex mptions: Y

• Transf r b tw n marri d coupl s and d facto partn rs

( x cut d on or aft r 11 April 2012)* 104 (B) ODA 067 •••• Y s

Purchas r/

Transf r

• Transf r as a r sult of a br ak-up of a marriag 68(1) ODA 069

• Transf r as a r sult of a br ak-up of a d facto

r lationship 68(1A) ODA 069

• Transf r as a r sult of a br ak-up of a dom stic

r lationship 68(2) ODA 070

• Transf r as a r sult of a br ak-up of a marriag or d

facto r lationship - sup rannuation int r sts 68(3A) ODA 069


Chapt r 11 --- G n ral x mptions from duty


S ction of

Duti s Act

1997

Forms R v nu

Rulings

Surcharg

liability

CI R quir d CRR

Y/NY/N by

Ex mptions:

• Int rg n rational Rural Transf rs* --- only wh r th

transf ror is a natural p rson and th transf r is x cut d

on or aft r 11 April 2012

274 ODA 071 DUT 024 Y s Y

For agr m nts for

sal / transf rs

Purchas r/

Transf r

For mortgag s

Wh r th

mortgagor is a

company

• Public Hospitals 276 N

• Council and County Councils 277 N

• D partm nt of Housing and Aboriginal Housing Offic

T nants 278 ODA 022 N

• Sp cialis d Ag nci s 279 N

• Aboriginal Land Councils 280 N

• Crown x mptions 308

(Sch dul 2) Y s

Purchas r/

Transf r N


Docum nts which must b proc ss d by R v nu NSW


• Transf r of an option to purchas land and any transaction 9B, 64D, 107,

••••r lating to a put & call option which is vid nc d by way of 109, 111 a D d of Assignm nt / Nomination / Novation


S ction of

Duti s Act

1997

Forms R v nu

Rulings

Surcharg

liability

CI R quir d CRR

Y/NY/N by

Agr m nt for Sal of Land* 8 and 11 Y s Purchas r Y

• D d of Novation ••••

• Transf r of an option to purchas land 8(1)(d) ••••

• Ex rcis Notic /s (Agr m nt for Sal of Land not to b

stamp d with ad valor m duty) 11(1)(k), 22(4) ••••

• Pr mium rat for r sid ntial prop rty us d for oth r

purpos s* 32B ••••

• Pr mium rat for larg parc ls of r sid ntial land* 32C ••••

• Purchas r d scrib d as trust for a nam d p rson or

company DUT 031 ••••

• R duction in purchas pric 31

9 of 15Duti s Docum nt Matrix - Docum nts which must b proc ss d by th R v nu NSW



S ction of

Duti s Act

1997

Forms R v nu

Rulings

Surcharg

liability

CI R quir d CRR

Y/NY/N by

Transf r of land not pursuant to an Agr m nt for sal * 8 and 11 Y s Transf r /

Applicant Y

••••• R qu sts

64C ••••

• Which includ s a FHBA 69 - 80A ODA 066A ••••

• Which includ s a FHNH 69 - 80A ODA 066 ••••

• Which includ s a N w Hom Grant 81 - 87G ODA 072

First Hom Buy r

(includin Shared Equity Arran ements) Y

• First Hom Buy rs Assistanc involving a trust* 69 - 80A ODA 066A •••• Yes

• First Hom N w Hom with a surcharg liability 69 - 80A ODA 066 •••• Yes Proof of Id ntity

R quir m nts

• N w Hom Grant (wh n th transf r is not proc ss d at

th sam tim as th agr m nt for sal )

Aggr gation of dutiabl transactions* 25 DUT 036 Y s Purchas r/

Transf r Y

• Wh r duty is to b apportion d to th various

instrum nts

Transf r of land/l as in conformity with an Agr m nt for

sal * 18(2) DUT 010 Y s Transf r Y

• Transf r by dir ction ••••

• Transf r of Land in conformity to an Ex rcis Notic 18(2) ••••

Transf r of land not in conformity with an Agr m nt for sal * 18(3) Y s Transf r Y

• Transf r of land mad in partial conformity with an

agr m nt

••••

Proof of Id ntity

R quir m nts

18(3) ••••• Transf r not in conformity --- FHBA

18(3) ••••• Transf r not in conformity --- FHNH


Rulings liability

CRR

Y/NY/N by

ODA 072(A) Y s Purchas r/

Transf r Y


S ction of


N w Hom Grant*

(Abolished as of 1 July 17)

CI R quir dR v nu Surcharg

Duti s Act Forms

1997

81 - 87G

• Aggr gation of Dutiabl Transaction 25 DUT 030

• Transf rs not in conformity (wh n th transf r is not

proc ss d at th sam tim as th agr m nt for sal ) 18(3)

Transf r of land --- d c as d stat * 63 Y s Transf r Y

• An appropriation of th prop rty of th d c as d p rson

in accordanc with s ction 46 of th Trust Act 1925 in

or towards satisfaction of th b n ficiary’s ntitl m nt

63(1)(a)(iii)

• Pursuant to a D d of family arrang m nt

• Not in accordanc with th t rms of th will/probat

• Wh r ntitl m nt is claim d und r laws of int stacy

• Lif and r maining int r sts ••••

Transmission Application/ Acknowl dg m nt* 63 Y s B n ficiary/ D vis Y

• Not in accordanc with th t rms of th will/probat ••••

• Wh r ntitl m nt is claim d und r laws of int stacy

DUT 012• Which involv s a variation to th trusts contain d in th 63(2A) ••••

DUT 044will


• Transf rs of prop rty in conn ction with p rsons changing

sup rannuation funds 61

• Transf rs to s lf-manag d sup rannuation funds 62A

• Fractional int r st including for ign and Australian int r st

wh r Australian fraction incr as s

• Transf r to n w trust s 54 DUT 030

• Prop rty v st d in an appar nt purchas r (r sulting trust) 55

• Transf rs back from a nomin 56

• Transf rs to b n ficiari s of trusts 57 ••••



S ction of

Duti s Act

1997

Forms R v nu

Rulings

Surcharg

liability

CI R quir d CRR

Y/NY/N by

Transf rs --- Oth r Y s Transf r /

Applicant Y

• Transf r of an option to purchas land 8(1)(d) ••••

• Surr nd r of a lif int r st 8 and 11 ••••

8, 11 and 29 ••••• Partn rship int r sts

8 and 11 DUT 035 ••••• Exchang s

30 DUT 037 ••••• Partitions

••••

• Transf rs b tw n trust s and custodians of 62

sup rannuation funds or Trusts

••••



S ction of CI R quir dR v nu Surcharg Duti s Act Forms

Rulings liability1997

Docum nt/Transaction Typ CRR

Y/NY/N by

Transf rs --- Oth r Y s Transf r /

Applicant Y

• D d of family arrang m nt (d c as d stat s) 63

• Transf rs of land mad in partial conformity with an

agr m nt 64C ODA 009 ••••

• Transf rs to marri d coupl s and d facto partn rs

( x cut d b for 11 April 2012) 67

• Transf rs as a r sult of a br ak up of a marriag wh r th

transf ror is not a natural p rson 68(1A) ODA 069

• Transf rs as a r sult of a br ak up of a d facto

r lationship wh r th transf ror is not a natural p rson 68(1A) ODA 069

• Transf rs as a r sult of a br ak up of a dom stic

r lationship wh r th transf ror is not a natural p rson 68(2) ODA 070

• Transf rs of land us d as th coupl ’s/partn r’s principal

plac of r sid nc and for som oth r non- r sid ntial

purpos

104C ODA 068 ••••

Chapt r 4 ------------ Acquisitions of int r st in landhold r


All transactions

S ction of CI R quir dR v nu Surcharg Duti s Act Forms

Rulings liability Y/N1997

ODA 043A

ODA 043B

ODA 047

CRR

Y/Nby

P rson making th 145 - 163L Y s Y••••

r l vant acquisition


1300 308 863* (Monday Friday, 8.30 am 5.00 pm) 1800 086 642 (Interstate clients)

http://www.revenue.nsw.gov.au/ [email protected] Help in community languages is available.

CRR

Y/N

Chapt r 10 - Misc llan ous duti s

S ction of


R plicas*

1997

272

CI R quir d R v nu Surcharg Duti s Act Forms

Rulings liability Y/N by

• Oth r than mortgag s

ODA 019 Y s

Wh r th

mortgagor is a

company

S ction of CI R quir d R v nu Surcharg Duti s Act Forms

1997

274

Rulings liability

Y

CRR

Y/N Y/N by

ODA 016 DUT 024 Y s Purchas r/

Transf r

Charitabl and b n vol nt bodi s 275 and 275A ODA 048 DUT 034 Y s Purchas r/

Transf r

Corporat R constructions Y s Purchas r/

Transf r

• For transactions occurring on or aft r 1 July 2012 273A - 273F ODA 028A

Y

Y

Chapt r 11 - G n ral x mptions from duty


Int rg n rational Rural Transf rs*

• Wh r th transf ror is a company or trust

• Corporat Consolidation Transactions ODA 028B

Contact details

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Duti s Docum nt Matrix - Octob r 2017