Rates and thresholds
The rate of duty chargeable is 60 cents per $100, or part, of the dutiable value of the marketable securities.
A minimum rate of duty of $10 is charged in respect of a transfer of shares of a corporation:
Note: land rich duty may be payable in certain circumstances.
Duty charged on a transfer of shares at the general rate of duty
Certain acquisitions of shares or units in land rich companies and unit trusts attract duty at the general transfer rate. See land rich provisions for more information.
Duty payable on an acquisition of shares by direction
The rate of duty chargeable, is 60 cents per $100, or part, of the dutiable value of the marketable securities.
Complete the Statement: Allotment of Shares by Direction (OSD 069) form to complete an allotment statement.
Duty payable if you become entitled to voting shares due to capital reduction or right alteration
The rate of duty chargeable is 60 cents per $100, or part, of the dutiable value of the marketable securities.
Complete the Statement: Entitlements arising from Capital Reductions or Rights Alterations (OSD 070) form. A statement in respect of the entitlement must be lodged with OSR within 3 months of receipt of the entitlement.
