Information to be lodged
When lodging a transfer of shares or units for stamping the following should also be provided:
the duty payable; and
audited financial statements of the relevant company or unit trust, including a certified copy of the latest balance sheet (including ‘notes’) and profit and loss statements for the last 5 financial years.
A valuation of the relevant shares or units, or a statement by one of the parties as to how the consideration was determined by the parties, may also be lodged. However a certified copy of the latest balance sheet and supporting notes would still be required.
The statement (OSD 046) must be lodged if there is no written instrument effecting the transfer of shares or units.
Last updated: 28-May-2009
