Duties Act evidentiary requirements: Section 54, 54A
View complete list of evidentiary requirements.
Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.
Section 54: Change in trustees
Evidentiary requirement | Description |
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Section 54 (2) |
Transfer of dutiable trust property to a special trustee.
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Section 54 (2A) | Transfer of dutiable trust property to a licensed trustee company, a trustee of a self managed superannuation fund or a special disability trust. |
Section 54 (3) | Transfer of dutiable trust property to a person (other than to a licensed trustee company, a special trustee, a trustee of a self managed superannuation fund or a special disability trust). |
Section 54 (3A) | Transfer of dutiable trust property as a consequence of the retirement of a responsible entity of a managed investment scheme or the appointment of a new responsible entity of a managed investment scheme. |
Section 54 (3B) | Vesting of land in New South Wales by, or expressly authorised by, statute law in a person or responsible entity. |
Section 54 (4) | Transfer of dutiable trust property to a responsible entity. |
Section 54A: Transfers in relation to managed investment schemes
Evidentiary requirement | Description |
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Section 54A (1) |
Transfer of dutiable trust property to a custodian or agent of the responsible entity as custodian or agent of the scheme in which the transferor held the dutiable property.
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Section 54A (2) |
Transfer of dutiable property from the custodian of the responsible entity of a managed investment scheme to the responsible entity.
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Section 54A (3) | Vesting of land in New South Wales by statute law in a responsible entity. |
Section 54A (4) |
Transfer of dutiable property from the sub-custodian of a custodian of the responsible entity of a managed investment scheme to the custodian of the responsible entity of the managed investment scheme.
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Section 54A (5) |
Transfer of dutiable property from a trustee of a wholly owned sub-trust of a managed investment scheme to a custodian of the trustee of that wholly owned sub-trust.
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Section 54A (6) |
Transfer of dutiable property from a custodian of the trustee of a wholly owned sub-trust of a managed investment scheme to that trustee.
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Section 54A (7) |
Transfer of dutiable property arising from the deregistration of a managed investment scheme from the custodian of a trustee that was, immediately before the deregistration, the responsible entity of the scheme, to the trustee. |