Duties CP - Transfers of Business Assets

Commissioner’s practice
DA 35 - When to lodge a transfer duty statement for agreements to transfer business assets.

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

Page reviewed 9 March 2020