Documents to be submitted for opinion assessment
Legislation: Stamp Duties Act 1923
Date Issued: 28 October 2011
Information Circulars do not have the force of law.
Section 11 of the Taxation Administration Act 1996 requires that when you submit an instrument for the assessment of duty, you must produce all information necessary for a proper assessment of the duty payable. This information should be set out in the Application For Opinion form lodged with the instrument and should be accompanied by any corroborating evidence required outlined in the Stamp Duty Document Guide (Opinions) available from the stamp duty section of www.revenuesa.sa.gov.au.
Where it is necessary for you to submit a document for assessment of duty by the Commissioner of State Taxation (the “Commissioner”), the provision of the information set out in the Stamp Duty Document Guide (Opinions) will assist in avoiding delays in the assessment of duty.
Please make sure that your name is always marked clearly on all documents that are lodged with RevenueSA.
While the Stamp Duty Document Guide (Opinions) is a comprehensive list it is not possible to anticipate and describe every document that will be required to be submitted for assessment of duty by the Commissioner. If a document is not included in the list of approved documents for processing on RevNet in the Stamp Duty Document Guide (Self-Determined), it must be submitted for the assessment of duty by the Commissioner.
View this Information Circular as PDF (PDF 194KB)