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Sections: s218 of Associations Incorporation Reform Act 2012

Lodgement category: No double duty

Circumstances/Transactions:

A transfer to an incorporated body is exempt under section 218 of the Associations Incorporation Reform Act 2012 (AIR Act) as a transfer to an incorporated association or following the amalgamation of two or more incorporated associations (per s21 AIR Act).  

Evidence:

  1. Digital Duties Form.
  2. A copy of the Certificate of Incorporation.
  3. A statutory declaration by a transferor stating:
    1. The capacity in which the transferor or transferors held the land or any estate or interest in the land prior to the association’s incorporation or prior to the amalgamation of two or more incorporated association.
    2. Whether the sole reason for the transfer is the incorporation of the transferee pursuant to section 218 of the AIR Act.
       

 



Lodge 30 days before settlement through Duties Online
Last modified: 13 June 2019
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