The following information lists the evidence required to claim an exemption under the stated section of the Duties Act 2001 .

Section 53(c) - Transfer of certain dutiable property made between persons who are relatives

• Original transfer instrument; and
• Evidence that the parties are “relatives” as provided by the exemption. Such evidence includes, but is not limited to, birth certificates, marriage certificates, copies of a Deed of Relationship registered under Part 2 of the Relationships Act 2003 , or if none of these are appropriate, completed statutory declarations by both the vendor and the purchaser attesting to the nature of the relationship (eg grandchild / grandparent).

Section 53(e)Transfer to a council of a public road or park or garden used for recreational purposes

• Original transfer instrument; and
• Copy of a plan identifying area transferred.

Section 53(j) Assent under section 36(1) of the Administration and Probate Act 1935

• Original transfer instrument; and
• Original or certified copy of probate and will or letters of administration.

Section 53(n) Transfer by way of gift in furtherance of charitable purposes

• Original transfer instrument; and
• Evidence which shows that the transfer is in furtherance of a charitable, educational or religious purpose, or that shows that the transfer is to a corporation or association incorporated or associated for any of those purposes.

Section 227(1)(d) - Instrument where liable party is exempted by proclamation

• Original instrument;
• Copy of the proclamation; and
• Any other information relating to the proclamation.

Section 227(1)(j) - Instrument effecting purchase of replacement property – Rosetta Landslip Act 1992

Section 227(2) - Legal Aid Commission Exemption

• Original instrument; and
• A copy of the legal aid exemption certificate, which must specifically name the instrument for which the exemption is claimed and note that the person liable for duty is in receipt of legal assistance under a relevant scheme.