Multiple property purchases (aggregation)

​​​​​​​​Section 22(1) of the Duties Act 2001 provides for dutiable transactions to be aggregated and treated as a single transaction if:

  • they occur within 12 months;
  • the transferee is the same or the transferees are associated persons; and
  • the dutiable transactions together form, evidence, give effect to or arise from what is, substantially, one arrangement relating to all of the items or parts of, or interests in, the dutiable property.

Commissioner's discretion not to aggregate

Where you believe that it would not be just and reasonable to aggregate a group of dutiable transactions, you can complete an:

How to lodge

The documentation and evidence required to be submitted when lodging a transaction for assessment are​:​

To submit by mail, you will need:

To submit via Tasmanian Revenue Online, you will need:

  • A copy of the original Transfer instruments
  • A copy of the agreements for sale (if applicable)
  • A copy of the completed Aggregation Statement Statutory Declaration (Do not complete this form if you are satisfied that the aggregation provisions apply to the transactions)

Additional information

For ad​ditional information, refer to:

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