If your transaction effects an exchange of one or more items of property for any other property, provide:
- the transaction records (such as a transfer or agreement to transfer)
- a completed FDA41 'Foreign Transfer Duty Declaration' for each person receiving an interest in land
- completed Form FDA27 ‘Duties Valuation – City, Town and Suburban Property’ or Form FDA28 ‘Duties Valuation – Country Land’. If you lodge your transaction online, complete an electronic valuation request.
You don’t need to provide a valuation form or make an electronic valuation request if you provide a valuation by a qualified valuer described in Commissioner’s Practice TAA 23 ‘Circumstances when a Taxpayer will be Required to Provide a Written Valuation’ - any other information that may assist us to assess the duty.
An assessment of duty will not be issued until all required information is provided.
