You must, within the specified timeframe under the Duties Act 2001:
- notify us of the change in circumstances
- re-lodge the relevant instruments for reassessment.
Note: If you have not met the home concession requirements, you must notify us within 28 days of disposing of or failing to occupy the property.
We understand that the original instruments or written statements may not be available for re-lodgement (e.g. they have been lost or already lodged with the Register for Titles). In these situations, we will accept alternative documentation, provided it enables us to make a reassessment.
Alternative documentation includes a:
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copy of the instrument showing the stamping details
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statutory declaration outlining the
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reason why the original cannot be lodged
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full facts and circumstances of the transaction
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parties to the transaction
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value of the transaction liable for duty (i.e. either the unencumbered value of the property or the consideration for the transaction)
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amount of duty paid
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lodgement/stamping reference or client number and lodgement/assessment number (whichever the case may be)—if the assessment was made by the Commissioner
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self assessor’s reference number or client number (as the case may be) and the transaction number—if the assessment was made by a self assessor.
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