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Bankruptcies and administrations - exemption

Channel: Duties Online Complex Transaction
Section: s48 (b)
Lodgement category: Bankruptcy matters

Transaction

A transfer because of the vesting of any dutiable property to a liquidator by an order under section 474(2) of the Corporations Act (Commonwealth).

Evidence

  • Digital Duties Form
  • a copy of the court order made under section 474(2) of the Corporations Act (Commonwealth).

Lodgement

Lodge 30 days prior to settlement as a complex transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.

Updated: 31 October 2025