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.

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

Aggregation statement statutory declaration to request that the Commissioner exercise discretion to not aggregate.

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

To submit by mail, you will need:

Duty Lodgement Sheet; and
Duty Transferor Information Form for each transferor on the transfer instrument; and
Duty Transferee Information Form for each transferee on the transfer instrument; and
Transaction Information Form
or
Transferee transaction certificate

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

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 additional information, refer to:

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