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Sections: s48 (a)

Lodgement category: ELM

Circumstances/Transactions:

A transfer to:

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

Evidence:

  1. Digital duties form (for all contracts or agreements entered into on or after 1 July 2017)
  2. A statutory declaration by the receiver or trustee or liquidator stating:
    1. The capacity in which the transferee is holding the property, and
    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.