Undated instruments: duty requirements

What you need to provide if you are lodging undated instruments for duty assessment.

If you're lodging undated instruments, you must provide evidence of the date of execution. This includes:

  1. a signed, dated letter from the person who prepared the instrument, or another person involved in providing it to the signing party
  2. a copy of an appointment diary for the person mentioned above clearly showing the date of a meeting at which the instrument was executed
  3. a copy of a detailed fee statement issued for preparing the instrument and/or providing it to the signing party
  4. copies of other correspondence evidencing the existence of the instrument at any point in time, such as a signed, dated letter from a party to the instrument or their solicitor or agent acknowledging receipt of the instrument
  5. announcements to the ASX Group providing the date of the transaction
  6. any other relevant information that may assist in the assessment of duty.

Note: Each application will be considered on its merits. The Commissioner will not necessarily accept one or more of the items of information as being conclusive evidence.

Page reviewed 25 February 2020