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LAND TITLES ACT 1925 - SECT 178B

Registrar-general must give information about certain transactions and instruments to revenue commissioner

    (1)     This section applies if any of the following transactions or instruments are lodged, or are required to be lodged, for registration:

        (a)     a transfer of dutiable property;

        (b)     a grant of a Crown lease;

        (c)     a grant of a declared land sublease;

        (d)     a transaction or instrument prescribed by regulation.

    (2)     The registrar-general is authorised to collect the following information in relation to the transaction or instrument:

        (a)     the date any agreement in relation to the transaction or instrument was first executed;

        (b)     the date any agreement in relation to the transaction or instrument was completed;

        (c)     the date the transaction or instrument was executed;

        (d)     the date the transaction or instrument was registered;

        (e)     the name of the person lodging the transaction or instrument for registration;

        (f)     the dutiable value of the property that is the subject of the transaction or instrument;

        (g)     the location of the property;

        (h)     whether the property is vacant land or land with improvements;

              (i)     whether the property is or will be used for commercial purposes, residential purposes or the purposes of primary production;

        (j)     the purchaser's name;

        (k)     the kind of documents used to verify the purchaser's identity in accordance with the verification of identity rules as in force at the time of verification;

        (l)     the kind of entity the purchaser is;

Examples—entity

trust, trustee, corporation, individual, government

        (m)     if the purchaser is a trustee—the name of the trust administered by the purchaser;

        (n)     if the purchaser is a corporation—

              (i)     the place where the purchaser is incorporated; and

              (ii)     the place where the purchaser is registered; and

              (iii)     if the purchaser is incorporated in Australia—the purchaser's ACN and ABN; and

              (iv)     if the purchaser is a foreign company—the unique identifying number given to the company for identification;

        (o)     whether the purchaser holds the property as a joint tenant, tenant in common, sole proprietor or tenant in common in unequal shares;

        (p)     the name of the vendor, transferor or lessor;

        (q)     the GST payable in relation to the transaction or instrument;

        (r)     the percentage of the interest in the property that is transferred to the purchaser;

        (s)     whether the purchaser has applied, or intends to apply, for deferred duty under the Duties Act 1999

, section 75AB;

        (t)     details of any concessions or exemptions from duty applying to the transaction or instrument;

        (u)     the following details for the purchaser:

              (i)     a telephone number;

              (ii)     an email address;

              (iii)     a home address or other address for service of notices by the commissioner for revenue;

              (v)     if the purchaser has an agent—the agent's name and email address.

    (3)     The registrar-general must give any information collected under subsection (2) to the commissioner for revenue.

Note     The Territory privacy principles apply to the registrar-general and the commissioner for revenue (see Information Privacy Act 2014

, sch 1).

    (4)     The registrar-general must not include in the register information that is collected only under this section.

Note     Some information mentioned in s (2) that is collected under other provisions of this Act may be included in the register.

    (5)     In this section:

"commercial lease with premium"—see the Duties Act 1999

, section 6A.

"commercial purposes"—see the Duties Act 1999

, section 6.

"declared land sublease"—see the Planning Act 2023

, section 365 (1).

"dutiable property"—see the Duties Act 1999

, section 10.

"dutiable value"—see the Duties Act 1999

, section 20.

"first executed", for an instrument—see the Duties Act 1999

, section 243.

"foreign company"—see the Corporations Act

, section 9.

"incorporated in Australia", in relation to a purchaser that is a corporation—see the Corporations Act

, section 9.

"primary production"—see the Duties Act 1999

, section 6.

"purchaser", in relation to a transaction or instrument mentioned in subsection (1), means a purchaser, transferee or lessee.



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