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Bankruptcies and administrations - exemption

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

Transaction

A transfer to:

  1. the appointed receiver or trustee in bankruptcy, or
  2. the appointed liquidator.

Evidence

  1. Digital Duties Form
  2. A statutory declaration by the receiver or trustee or liquidator stating:
    1. The capacity in which the transferee is holding the property.
    2. Whether the transfer of real property to them is because of:
      • the appointment of a receiver or trustee in bankruptcy, or
      • the appointment of a liquidator.
  3. Any documentary evidence in support of the above.

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