Duties Act 1997 – Section 49A
Declaration for ‘Off the Plan’
Purchases
Note:
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This declaration does not apply to agreements where any purchaser or transferee under the agreement is a
foreign person (within the meaning of chapter 2A)
Read the information on the back page before completing this form
Agreements relating to the purchase of vacant land does not qualify as an ‘off the plan’ contract
This declaration must be lodged when stamping an ‘off the plan’ purchase agreement
This declaration must be completed by the purchaser or one of the purchasers, the solicitor of the purchaser(s)
or the conveyancing agent for the purchaser(s)
Under the Duties Act 1997, any liability for duty must be paid within the prescribed time  See No. 2 in the
information section on the back page
Print clearly in the boxed spaces and tick the appropriate boxes.
I,
of
Postcode
do solemnly and sincerely declare that:
1. I am:
the purchaser or one of the purchasers
a duly authorised officer of the purchaser or of one of the purchasers
the solicitor of the purchaser(s)
the conveyancing agent for the purchaser(s)
2. in an agreement dated / /
3. between the purchaser(s)
and vendor
4. over land situated at (address)
being folio identifier
5.­ for the stated purchase price of $
6. The stated purchase price in the contract:
is GST inclusive
OR
in addition to the stated purchase price, the purchaser is required to pay the following amount pursuant to
the GST special condition in the above contract
$
7. A residence:
has been erected or developed on the land and the building was completed between the date of the
agreement and completion of the sale or transfer
is to be erected or developed on the land before completion of the sale or transfer
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Declaration
I make this solemn declaration conscientiously believing the same to be true and by virtue of the provisions of the
Oaths Act 1900
Declared at (Place)
on (Date) / / 20
Signature of declarant
in the presence of an authorised witness, who states:
I (Name of authorised witness),
a (Qualification of authorised witness)
certify the following matters concerning the making of this statutory declaration by the person who made it
(*please cross out any text that does not apply):
1. *I saw the face of the person OR
*I did not see the face of the person because the person was wearing a face covering, but I am satisfied that the
person had a special justification for not removing the covering, and
2. *I have known the person for at least 12 months OR
*I have not known the person for at least 12 months, but I have confirmed the person’s
identity using an identification document and the document I relied on was
(Describe identification document relied on)
Signature of authorised witness
Date / / 20
Information
1. Under section 49A(4) of the Duties Act 1997 an ‘off the plan’ purchase agreement means an agreement for
the sale or transfer of dutiable property, being land on which a residence is to be erected or developed before
completion of the sale or transfer
Note: Non-residential property is not eligible
2. Duty must be paid within three months of:
ƒƒ the completion of the agreement, or
ƒƒ the assignment of the whole or any part of the purchaser’s interest under the agreement, or
ƒƒ the expiration of 12 months after the date of the agreement
whichever occurs first.
Failure to comply with the above may result in interest being incurred.
3. A transfer of the property pursuant to the agreement will only be stamped when the duty chargeable on the
agreement has been paid
4. GST refers to goods and services tax under A New Tax System (Goods and Services Tax) Act 1999 and the term
is used to have the same meanings as defined in that Act
5. In determining the dutiable value for duty purposes, the consideration is the GST-inclusive price.
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Privacy statement
Information collected from you on this form is required by the Office of State Revenue (OSR) to determine if you have a liability
or entitlement. The information may be provided to third parties with your consent or as required or permitted by law. OSR will
correct or update your personal information at your request. Read more about privacy at www.osr.nsw.gov.au
Contact details
1300 139 814* (Monday – Friday, 8.30 am – 5.00 pm)
www.osr.nsw.gov.au
*Interstate clients please call (02) 9689 6200
duties@osr.nsw.gov.au
Help in community languages is available.
Offices (Monday – Friday, 8.30 am – 4.30 pm)
Office address
Postal address
DX number
The Lang Centre,
132 Marsden Street, Parramatta
GPO Box 4042,
Sydney NSW 2001
DX 456 Sydney
Level 6, 90 Crown Street,
Wollongong
PO Box 666,
Wollongong NSW 2520
DX 5245 Wollongong
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© State of New South Wales through the Office of State Revenue, 2016. This work may be freely reproduced and distributed
for most purposes, however some restrictions apply. Read the copyright notice at www.osr.nsw.gov.au or contact OSR.
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