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This online SmartForm can only be used where the eligible transaction was completed before 1 July 2019 or where the eligible transaction arises from an agreement or arrangement entered into before 1 July 2019.

For all other eligible transactions entered into on or after 1 July 2019, the corporate reconstruction concession applies.

form iconDuties-Form-45 SmartForm

Lodge your form

Download, print and sign a copy of the completed form and send it, together with any supporting documentation, to:

Technical Advice and Review Branch
State Revenue Office
GPO Box 1641
Melbourne VIC 3001

Last modified: 31 January 2023
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