Purchaser’s statutory declaration
of dutiable value
State Revenue Office
Department of Treasury and Finance
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About statutory declarations
A statutory declaration is a written statement declared to be true in the presence of an authorised witness.
The following people are authorised to witness your signature on a Statutory Declaration:
• Legal practitioner;
• Medical practitioner (Doctor or nurse);
• Bank officer, credit union officer, or finance
company officer with five or more years of
continuous service;
• Judge or Magistrate of a court;
• Police Officer;
• Teacher employed full-time at a school or
tertiary education institution;
• Veterinary surgeon;
• Pharmacist;
• Commissioner for Affidavits and
Declarations; and
• Justice of the Peace.
See the list of Commissioner for Declarations, available at
http://www.justice.tas.gov.au/commissionersfordeclarations
Use of this form
This form is used to provide information to the State Revenue Office (SRO) which proves the transaction
was negotiated on the open market and the agreed consideration accurately reflects the true market value
of the property being transferred. The SRO requires this information to accurately determine the dutiable
value of the transaction.
• Complete Parts A, B and D if the property was advertised for sale on the open market.
• Complete Parts A, C and D if the property was NOT ADVERTISED for sale on the open market.
You can use this form if you are one of the purchasers named in the agreement for sale or if you are the
solicitor or conveyancer acting for the purchaser.
You do not need to complete this form if it is clear from the contract for sale that the transaction was an
open market transaction (eg the contract evidences that the sale was undertaken via a real estate agent).
Do not use this form if the property was not offered for sale on the open market.
Supporting evidence
Please attach the following supporting documents:
• Your Agreement for Sale or an instrument/statement evidencing the terms of the transaction. If you
have already done this, please quote your requisition/transaction number or any correspondence from
the SRO about your dutiable property; and
• Evidence the property was advertised for sale (eg copies of publications in which the property was
advertised) or other evidence showing the property was offered for sale on the open market.
Purchaser’s statutory declaration of dutiable value State Revenue Office
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Terms used in this declaration
Associated person: a person associated with another person in accordance with any of the following:
a) persons are associated persons if they are related persons;
b) natural persons are associated persons if they are partners in a partnership to which the
Partnership Act 1891 applies;
c) private companies are associated persons if common shareholders have a majority interest in each
private company;
d) trustees are associated persons if any person is a beneficiary common to the trusts (not including a
public unit trust scheme) of which they are trustees;
e) a private company and a trustee are associated persons, if a related body corporate of the company
(within the meaning of the Corporations Act 2001) is a beneficiary of the trust (not including a public
unit trust scheme) of which the trustee is a trustee;
f) a public company and another person are associated persons if the person is a subsidiary of that public
company;
g) persons are associated persons if they are acting in concert.
Related person: a person who is related to another person in accordance with any of the following:
a) natural persons are related persons if:
i. one is the spouse or caring partner of the other; or
ii. the relationship between them is that of a grandparent and grandchild, a parent and child, brothers,
sisters, or brother and sister;
b) private companies are related persons if they are related bodies corporate (within the meaning of the
Corporations Act 2001);
c) a natural person and a private company are related persons if the natural person is a majority
shareholder or director of the company or of another private company that is a related body corporate
of the company within the meaning of the Corporations Act;
d) a natural person and a trustee are related persons if the natural person is a beneficiary of the trust (not
being a public unit trust scheme) of which the trustee is a trustee;
e) a private company and a trustee are related persons if the company, or a majority shareholder or
director of the company, is a beneficiary of the trust (not being a public unit trust scheme) or which the
trustee is a trustee.
Lodging your declaration
If lodging your transaction with the State Revenue Office for assessment please submit this completed
statutory declaration and supporting documentation to:
Post Deliver in person
Commissioner of State Revenue Ground floor ‘Document drop box’
GPO Box 1374 Salamanca Building Parliament Square
Hobart TAS 7001 4 Salamanca Place, Hobart
(week days 9:00am to 5:00pm)
Contact the State Revenue Office
Phone (03) 6166 4400 (select option 4 then option 3)
Email dutyhelp@treasury.tas.gov.au
Purchaser’s statutory declaration of dutiable value State Revenue Office
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Part A
1. What are your contact details? (The person who is filling out this form)
Your name
Address line 1
Address line 2
Suburb/town
State
Postcode
Day time telephone
number
be a mobile.
Email address
2. The name/s of the vendor/s?
Full name/s
3. The name/s of the purchaser/s?
Full name/s
4. What is the street address of the dutiable property as described in the Agreement? (If more than one
property, please photocopy this page for each and attach).
Address line 1
Address line 2
Suburb/town
State
Postcode
Volume
Folio
Please complete:
Part B If there is no relationship between the vendor and purchaser.
Part C If the vendor and purchaser are associated persons, related persons or have another relationship.
Purchaser’s statutory declaration of dutiable value State Revenue Office
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Part B
1. Was the property advertised for sale? e.g. in any type of publication like a newspaper; or by use
of signage or any other means?
Yes
► Attached are copies of the property being advertised for sale, the date and the
sale price.
No
► Please, use the space below to describe the sale, date and sale price.
Part C
1. What is the relationship between the purchaser/s and the vendor/s?
For definitions of Associated and Related persons, see under the heading ‘Terms used in this
declaration’ on page two of this document.
Associated person
Related person
Other relationship
► Please describe the relationship below
► Please describe the relationship below
► Please describe the relationship below
2. Was the property advertised for sale (e.g. in any type of publication like a newspaper; or by use
of signage or any other means)?
Yes
► Attached are copies of the property being advertised for sale, the date and the
sale price.
No
► Please, use the space below to describe how the consideration was determined,
and how the sale was negotiated (including names of all parties involved in the
negotiations).
Purchaser’s statutory declaration of dutiable value State Revenue Office
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3. Who is the purchaser’s solicitor or licensed conveyancer? (If any)
Full name
Name of legal or
conveyancer firm
4. Who negotiated on behalf of the purchaser/s? (If any)
Full names of all
representatives
If there are no other representatives, please write N/A.
5. Who is the vendor’s solicitor or licensed conveyancer? (If any)
Full name
Name of legal firm
6. Who negotiated on behalf of the vendor/s? (If any)
Full names of all
representatives
If there are no other representatives, write N/A.
7. Are there any other matters the Commissioner should take into account?
No
► Go to Part D
Yes
►
Please explain the details in the space provided, and/or
attach other relevant documents.
Purchaser’s statutory declaration of dutiable value State Revenue Office
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Part D
Statutory Declaration
I,
Your full name
of
Your street address
occupation
do solemnly declare that:
• the information in this declaration is true and correct; and
• on the basis of the information on this form, the consideration stated reflects the market value of
the dutiable property being transferred.
I make this solemn declaration under the Oaths Act 2001
.
Declared at
Place
in the state
of
State or Territory
on
20
Day
Month
Year
Signed:
Signature of declarant
before me,
(Justice of the Peace, Commissioner for Declarations, or other authorised person)
There may be court-imposed penalties for giving false or misleading information.
Protecting your personal information
Personal information is collected by the Commissioner of State Revenue and used for the purpose of
administering the Taxation Administration Act 1997 and the Duties Act 2001
. You are required to provide
this information under the relevant provisions of those Acts.
Your personal information may only be disclosed in accordance with the provision of the Taxation
Administration Act, and will be managed in accordance with the Personal Information Protection Act 2004
.
You may access your personal information on request to the Commissioner of State Revenue. A fee may be
charged for this service.