If you're lodging undated instruments, you must provide evidence of the date of execution. This includes:
- a signed, dated letter from the person who prepared the instrument, or another person involved in providing it to the signing party
- a copy of an appointment diary for the person mentioned above clearly showing the date of a meeting at which the instrument was executed
- a copy of a detailed fee statement issued for preparing the instrument and/or providing it to the signing party
- 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
- announcements to the ASX Group providing the date of the transaction
- 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.