Corporate reconstructions and consolidations

Circumstances/Transactions:

Corporate Reconstruction or Consolidation

Evidence:

1. Digital Duties Form.
2. Executed Transfer of Land.
3. Letter requesting approval for corporate reconstruction exemption/concession.

Currently these transactions cannot be lodged via an electronic lodgement network operator (ELNO). All these transactions must be lodged after settlement.

Where the corporate reconstruction or consolidation involves a relevant acquisition in a landholder, a section 83 landholder acquisition statement must be lodged online.