Skip to main content Skip to home page
Sections: s48A

Lodgement category: No double duty

Circumstances/Transactions:

A transfer made under, or in accordance with, the rules of an industrial organisation and the transfer is made to another industrial organisation as a consequence of the amalgamation of two or more industrial organisations.

Evidence:

  1. The Digital Duties Form.
  2. Documentary evidence to show that the transfer is made under, or in accordance with, the rules of an industrial organisation.
  3. A statutory declaration by the transferee stating all of the following:
    • The capacity of the person making the declaration.
    • The capacity in which the transferee will hold the property.
    • Whether the transfer is made as a consequence of the amalgamation of two or more industrial organisations and if so, specify the full name of each of the organisations.

See Revenue Ruling DA.20.



Lodge documents after settlement directly with the State Revenue Office
Back to top