Bankruptcies and administrations - exemption
Channel: Duties Online Complex Transaction
Section: s48 (a)
Lodgement category: Bankruptcy matters
Transaction
A transfer to:
- the appointed receiver or trustee in bankruptcy, or
- the appointed liquidator.
Evidence
- Digital Duties Form
- A statutory declaration by the receiver or trustee or liquidator stating:
- The capacity in which the transferee is holding the property.
- 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.
- 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.