Duty on fixtures

Duties-Form-65

What is the purpose of this form?

Complete this form if you acquire fixtures of significant value separately from the underlying land under an arrangement made on or after 19 June 2019. Our website provides more information on the duty payable on a transfer of fixtures. 

Do not complete this form if the unencumbered value of the fixtures, taken as a whole, is less than $2 million.

Who can complete this form?

This form can be completed by the transferee, the transferor, or a party on behalf of either.

Before you start, please review our SmartForm tips to help you complete this form.

Duties-Form-65 SmartForm