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Aggregated transactions (s.30)

Aggregated transactions (s.30) interactive help

Use this s.30 interactive help to determine if linked transactions should be aggregated for transfer duty purposes.

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Definitions

Where a number of dutiable transactions together form or give effect to essentially one arrangement, they should be aggregated under section 30 of the Duties Act 2001 as though they were a single transaction.

However, section 30 and section 31—regarding partitions—do not apply in any circumstances where there is an exchange of property.

Read the public ruling on the aggregation of dutiable transactions (DA030.1) for more information.

You can also refer to the toolkit for guidance.

Answer the following questions to determine if you should aggregate the transactions you are self assessing.

How many dutiable transactions are currently being assessed?

One
More than one

For example, if you have one contract which is transferring 4 units, you are assessing 1 transaction. If you have 4 separate contracts, 1 for each unit, you are assessing 4 transactions. Read the definition of dutiable transactions.

How were the properties purchased?

By agreement or transfer
At auction (unconditional arrangement or contract)
At auction (conditional arrangement or contract)

'Properties' refers to blocks of land (with or without improvements) and any other dutiable property that was part of these dutiable transactions.

Did the purchasers execute (sign) the agreements—or transfers, if there are no agreements—on the same day?

'Purchaser' includes related persons and includes all transferees of dutiable property, including the grantees of rights.

Were the offers for all the properties made at the same time?

Yes
No
Some offers were made at the same time

That is, did the purchasers sign all documents (e.g. the PAMDA statements or the REIQ contracts) at the same time?

Did the purchasers receive a discount from the vendors for the transactions in consideration of other dutiable transactions entered into?

Are any transactions linked by conditions?

Yes, all
No, none
Some transactions are linked by conditions

For example, condition clauses making a contract subject to completion of another contract.

Were the transactions negotiated together before any documents were signed?

Yes, all
No, none
Some transactions were negotiated together

Will the purchasers use all the dutiable property together?

Yes
No
Some of the properties will be used together

For example, will the purchasers use the dutiable property as a common investment, to redevelop the properties or to sell the dutiable property together as an investment? Read the definition of dutiable property.

Will the purchasers use all the dutiable property together?

Yes
No
Some of the properties will be used together

Will the purchasers use all the dutiable property together?

Yes
No
Some of the properties will be used together

Did the purchasers intend to buy all the properties from the vendors before any documents were executed?

Yes
No
Some of the properties

Have the purchasers—or related persons—made similar purchases over an extended period?

'Purchaser' includes related persons and includes all transferees of dutiable property, including the grantees of rights. Consider a period of around 12 months when answering this question. Note: This timeframe should be used as a guide only. Individual circumstances will be considered if a longer period is involved.

Are any transactions linked by conditions?

Yes, all
No, none
Some transactions are linked by conditions

For example, condition clauses making a contract subject to completion of another contract.

Were the transactions negotiated together before any documents were executed?

Yes, all
No, none
Some transactions were negotiated together

Will the purchasers use the dutiable property of this transaction together with the property that was previously purchased?

Yes
No
Some of the properties will be used together

Will the purchasers use the dutiable property of this transaction together with the property that was previously purchased?

Yes
No
Some of the properties will be used together

Will the purchasers use the dutiable property of this transaction together with the property that was previously purchased?

Yes
No
Some of the properties will be used together

Did the purchasers plan or intend to buy the property—the subject of the current transaction—when they entered into the previous transactions?

Do not aggregate

Based on the information that you have provided, section 30 will not apply.

Next steps

Refer to Example 7 in the public ruling on the aggregation of dutiable transactions (DA030.1).

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to transactions that had offers made at the same time.

Answer these questions again for the remaining transactions.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to transactions for properties that will be used together.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to transactions that are linked by conditions.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions for properties that will be used together, and any other transactions linked to these by conditions.

Duty for any remaining transactions is separately payable on the higher of each transaction's consideration or value.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions that were negotiated together.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions for properties that will be used together, and any other transactions that were negotiated together with these.

Duty for any remaining transactions is separately payable on the higher of each transaction's consideration or value.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Do not aggregate

Based on the information that you have provided, section 30 will not apply.

Duty is separately payable on the higher of each transaction's consideration or value.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions for properties that the purchasers intended to buy before any documents were signed.

Duty for the remaining transactions is separately payable on the higher of each transaction's consideration or value.

Next steps

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Last updated: 19 July 2024

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