Opinions Document Types

Commonwealth Reporting is applicable for these document types:

  • Conveyance of Land
  • Exempt
    • 71(5)(b) - Liquidator in specie distribution
    • 71(5)(da) - Responsible Entity and custodian
    • 71(5)(e) - Trustee to a beneficiary
    • 71(5)(f) - Trustee to a beneficiary of a family trust
    • 71(5)(g) - Beneficiary to another beneficiary of the family group
    • 71(5)(h) - Pursuant to will/intestacy
    • 71(7a) - Custodian trust to the trustee of the Self Managed Super Fund
    • 71CA - Spouse or de facto relationship break down
    • 71CB - Spouse or domestic partners
    • 71CBA - Former domestic partners
    • 71CD - Official Trustee to Bankrupt
    • Exemption 33 – Transfer to Religious/Charitable body
  • Ex-Service Persons Concession
  • Family Farm
  • Land Gift Qualifying
  • Land Holder
  • Land Holder Qualifying
  • Land Sale Qualifying
  • Voluntary Conveyance

Commonwealth Reporting is not applicable for these document types:

  • Adjudged
  • Conveyance
  • Conveyance of Business
  • Conveyance of Mining Tenement
  • Exempt (where the instrument is not required to be lodged with Land Services SA)
    • Exemption 30 – Deed document including Deed of Family Arrangements
    • 71(5)(i) – Variation of a Trust
    • Other – where the transaction is not one specified
  • Motor-Vehicle Commercial
  • Motor-Vehicle Non-Commercial
  • Not Chargeable (where the instrument is not required to be lodged with Land Service SA)
  • Voluntary Conveyance Superannuation

Commonwealth Reporting may be applicable for these document types*:

  • Exempt (where the instrument is required to be lodged with Land Services SA)
    • 71(5)(d) – Appointment/Retirement of a trustee
    • 102L – Corporation reconstruction exemption
    • Exemption 13 – Transfer to Crown/Exempt Authority
    • Section 107 – Transaction to correct an error
    • Other – where the transaction is not one specified
  • Not Chargeable

*Please refer to Self Determination Documents and Commonwealth Reporting Requirements page for a guide as to whether Commonwealth Reporting is applicable for these documents. If unsure please contact RevenueSA.

Contact Us