Duties CP - Transfers of Business Assets

Commissioner’s practice
DA 35 - When to lodge a transfer duty statement for agreements to transfer business assets.
First published: 30 September 2014
Last updated:

This Commissioner’s practice applies to an agreement for the transfer of dutiable property (other than land or an interest in land) where

  • the liability to duty on the agreement arose on or after 13 October 2014 and
  • the subsequent transfer of dutiable property is not effected, or evidenced, by an instrument in hard copy form.

Documents

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