Section 30 aggregations

Toolkit

Where a number of dutiable transactions together form or give effect to essentially one arrangement, they should be aggregated under section 30 of the Duties Act 2001 as though they were a single transaction.

Please note: Sections 30 and 31 do not apply in any circumstances where there is an exchange of property.

Note: This interactive help is designed to help you determine whether section 30 will apply to a particular transaction; however, it does not replace the legislation.

See Public Ruling DA 030.1—Transfer duty—aggregation of dutiable transactions for more information.

Begin at question 1

Question 1

How many dutiable transactions are being currently assessed?

For example, if you have 1 contract which is transferring 4 units, you are assessing 1 transaction.
However, if you have 4 separate contracts, 1 for each unit, you are assessing 4 transactions.

Question 2

How were the properties purchased?

'Properties' refers to blocks of land (with or without improvements) and any other dutiable property that was part of these dutiable transactions.

  • By agreement or transfer

    Go to question 3

  • At auction

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 19

Question 3

Did the purchaser/s execute the agreements (or transfers if no agreements) on the same day?

'Purchaser' includes related persons and includes all transferees of dutiable property, including the grantees of rights.

Question 4

Were the offers for all the properties made at the same time? That is, did the purchaser/s sign all documents (e.g. the PAMDA statements and/or the REIQ contracts) at the same time?

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    Go to question 5

  • Some offers were made at the same time

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 21

Question 5

Did the purchaser/s receive a discount from the vendor/s for the transactions in consideration of other dutiable transactions entered into?

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    Go to question 6

Question 6

Are any transactions linked by conditions?

For example—condition clauses making a contract subject to completion of another contract.

  • Yes, all

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No, none

    Go to question 7

  • Some transactions are linked by conditions

    Go to question 9

Question 7

Were the transactions negotiated together before any documents were signed?

  • Yes, all

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No, none

    Go to question 8

  • Some transactions were negotiated together

    Go to question 10

Question 8

Will the purchaser/s use all the dutiable property together?

For example—as a common investment, or to redevelop the properties, or sell the dutiable property together as an investment.

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    Go to question 11

  • Some of the properties will be used together

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 22

Question 9

Will the purchaser/s use all the dutiable property together?

For example—as a common investment, or to redevelop the properties, or sell the dutiable property together as an investment.

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 23

  • Some of the properties will be used together

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 24

Question 10

Will the purchaser/s use all the dutiable property together?

For example—as a common investment, or to redevelop the properties, or sell the dutiable property together as an investment.

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 25

  • Some of the properties will be used together

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 26

Question 11

Did the purchaser/s intend to buy all the properties from the vendor/s before any documents were executed?

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 27

  • Some of the properties

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 28

Question 12

Has the purchaser/s—or related persons—made similar purchases over an extended period?

'Purchaser' includes related persons and includes all transferees of dutiable property, including the grantees of rights.

Consider a period of around 12 months when answering this question. However, please note that this timeframe should be used as a guide only. Individual circumstances will be considered if a longer period is involved.

  • Yes

    Go to question 13

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 27

Question 13

Are any transactions linked by conditions?

For example—condition clauses making a contract subject to completion of another contract.

  • Yes, all

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No, none

    Go to question 14

  • Some transactions are linked by conditions

    Go to question 16

Question 14

Were the transactions negotiated together before any documents were executed?

  • Yes, all

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No, none

    Go to question 15

  • Some transactions were negotiated together

    Go to question 17

Question 15

Will the purchaser/s use this dutiable property together with the dutiable property that was previously purchased?

For example—as a common investment, or to redevelop the properties, or sell the dutiable property together as an investment.

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    Go to question 18

  • Some of the properties will be used together

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 22

Question 16

Will the purchaser/s use this dutiable property together with the dutiable property that was previously purchased?

For example—as a common investment, or to redevelop the properties, or sell the dutiable property together as an investment.

  • Yes

    You have completed all relevant questions. Please print a copy of this page for your records.

    Go to message 20

  • No

    You have completed all relevant questions. Please print a copy of this page for your records.

    Go to message 23

  • Some of the properties will be used together

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 24

Question 17

Will the purchaser/s use this dutiable property together with the dutiable property that was previously purchased?

For example—as a common investment, or to redevelop the properties, or sell the dutiable property together as an investment.

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 25

  • Some of the properties will be used together

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 26

Question 18

Did the purchaser/s plan or intend to buy the property the subject of the current transaction when they entered into the previous transaction/s?

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 20

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 27

Message 19

Based on the information you have provided, s.30 will not apply.

Refer to Example 7 in Public Ruling DA030.1—Transfer duty—aggregation of dutiable transactions.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 20

Based on the information you have provided, s.30 will apply.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 21

Based on the information you have provided, s.30 will apply to transactions for which the offers were made at the same time.

Repeat the decision tree process for the remaining transactions.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 22

Based on the information you have provided, s.30 will apply to the transactions for properties that will be used together.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 23

Based on the information you have provided, s.30 will apply to the transactions that are linked by conditions.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 24

Based on the information you have provided, s.30 will apply to the transactions for properties that will be used together, and any other transactions linked to these by conditions.

Duty for any remaining transactions is separately payable on the higher of each transaction's consideration or value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 25

Based on the information you have provided, s.30 will apply to the transactions that were negotiated together.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 26

Based on the information you have provided, s.30 will apply to the transactions for properties that will be used together, and any other transactions that were negotiated together with these.

Duty for any remaining transactions is separately payable on the higher of each transaction's consideration or value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 27

Based on the information you have provided, s.30 will not apply.

Duty is separately payable on the higher of each transaction's consideration or value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

Message 28

Based on the information you have provided, s.30 will apply to the transactions for properties that the purchaser/s intended to buy before any documents were executed.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Signature: ____________________________

Date: ____ /____ /______

 

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Last reviewed 16 March 2012