If the only property in a transaction (including any aggregated transactions) is a chattel, provide:
- the transaction record (such as an agreement to transfer)
- a description of each chattel together with its value
- if any of the chattels are connected to the land or the premises – details of why they were connected, how they are connected and how long they will be connected
- if any of the items rely on power to function – details of how each chattel is powered and how they are connected to the power source (e.g., plug-in electricity, 3 phase wiring, gas piping, etc.)
- if the placement or removal of any chattel is outlined in a lease – a copy of the lease
- if any chattel is fixed to land – confirm if the chattel will be permanently removed from the land within 90 days after the transaction.
An assessment of duty will not be issued until all required information is provided.
