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Sections: s47 (2)

Lodgement category: ELM

Circumstances/Transactions:

A transfer to:

  1. The representative in Australia of the government of another country.
  2. A foreign consul.
  3. A trade commissioner of any part of the British Commonwealth. 

Evidence:

  1. The Digital Duties Form.
  2. Documentary evidence to show that the transferee is:
    • The representative in Australia of the Government of another country.
    • A foreign consul.
    • A trade commissioner of any part of the British Commonwealth.
  3. A statutory declaration by the transferee stating:
    • The capacity of the person making the declaration.
    • The capacity in which the transferee will be holding the property.