If the transaction is a vesting of, transfer of, or an agreement for the transfer of property involving an incorporated association, provide
- the transaction record (such as a transfer or agreement to transfer) or transfer duty statement
- a completed Foreign Transfer Duty Declaration Form
- a copy of the cancellation of incorporation(s)
- if the transaction:
- is a vesting of the dutiable property in an association on its incorporation under statute law following the amalgamation of two or more incorporated associations under Part 7 of the Associations Incorporation Act 2015 (‘AIA’) - the certificate of incorporation of the new body
- is a transfer, or agreement to transfer dutiable property from an incorporated association to a prescribed body corporate on the transfer of incorporation under Part 6 of the AIA - the approvals issued for the transfer of the associated incorporation to the new structure
- is a transfer, or agreement to transfer dutiable property that is surplus property to a surplus receiving body from:
- an incorporated association on its winding up under Part 9 of the AIA - a copy of the special resolution of the association is voluntarily wound up, otherwise a copy of the court order
- an incorporated association in accordance with its distribution plan under Part 10 Division 1 of the AIA - a copy of the approved distribution plan
- the Commissioner where the property is vested in the State under section 148(1)(a) of the AIA - a copy of the order published in the Gazette
- any other relevant information that may assist in the assessment of duty.
An assessment of duty will not be issued until all required information is provided.
