Transfer to an incorporated association or the amalgamation of two or more incorporated associations

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 2 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 2 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.