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Sections: s46 (2)

Lodgement category: Trust Exemptions and Concessions

Circumstances/Transactions:

A transfer of dutiable property to a co-operative because of, or giving effect to sections 413 or 472 of the Co-operatives National Law, Victoria (the Law) or in respect of a merger. 
 

Evidence:

  1. The Digital Duties Form.
  2. A statutory declaration by an authorised officer of the transferee stating:
    • The capacity of the person making the declaration.
    • The capacity in which the transferee will be holding the property.
    • Whether the transfer of real property is because of, or to give effect to, section 413 of the Law.
    • Whether the transfer of real property is because of, or to give effect to, section 472 of the Law in respect of a transfer of engagements.
    • Whether the transfer of real property is because of, or to give effect to, section 472 of the Law in respect of a merger if the co-operative formed by the merger is a non-trading co-operative within the meaning of the Law.
  3. Any documentary evidence in support of the above. 


Lodge after settlement through Duties Online
Last modified: 15 October 2019
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