If you lodge a transaction to correct a clerical error in a previous transaction relating to the same property, provide:
- the transaction records to correct the error (such as the transfer or agreement to transfer)
- a copy of the duty endorsed transaction record(s) for the original transaction(s)
- a completed Foreign Transfer Duty Declaration Form for each transaction
- details of the full facts and circumstances leading to the clerical error or omission that requires correction
- statements from independent third parties, such as a real estate agent, concerning the clerical error
- documents relating to the clerical error, such as strata plans
- any other relevant information that may assist in the assessment of duty.
Note: A ‘clerical error’ does not include rectifying an error to achieve a particular intended legal result.
If you don't provide all required documents, your assessment may be delayed.
