Replica Instruments (ODA 019)

When a stamped contract, transfer or other dutiable instrument is lost, spoiled or destroyed, the parties can sign a replacement with the same terms. Section 272 of the Duties Act 1997 sets the duty on a replica: currently $100, or the duty the original instrument was chargeable with if that is less. The form states it is $50 for instruments first executed on or before 31 January 2024 and $100 for instruments first executed on or after 1 February 2024. A replica is an instrument executed to replace, and containing the same terms as but no other terms than, an earlier instrument that was lost, spoiled or destroyed and that the Chief Commissioner considers was duly stamped (s 272(4)). ODA 019 is the declaration of those facts, giving the Duties Assessment Number (DAN) under which the original was stamped.

When you need it

• A stamped instrument has been lost, spoiled or destroyed, and a fresh copy has been signed to replace it.
• The replacement contains the same terms as the original and no additional terms.
• You need the replica stamped, for example to register a transfer.

1. 1

   Declarant

   Enter your name and address.

2. 2

   Describe the instrument

   State the type of instrument attached as the replica, such as a transfer or agreement for sale.

3. 3

   Confirm the replica

   Declare that it was executed to replace, and contains the same terms as, a previously executed instrument, and tick whether the original was lost, spoiled or destroyed.

4. 4

   Give the original DAN

   Enter the Duties Assessment Number under which the original instrument was stamped.

5. 5

   Declaration

   Print your name, state where and when you declare it, and sign. Knowingly giving false or misleading information to a tax officer, or knowingly leaving out something that makes a statement false or misleading, is an offence (ss 55, 56 of the Taxation Administration Act 1996). The maximum penalty for a second or later offence is 1,000 penalty units or 2 years imprisonment, or both.

• Lodge the declaration with the replica instrument for stamping, and pay the replica duty at that time.
• Revenue NSW's Duties Document Matrix (GD 005) lists replica instruments as lodged through the eDuties portal, application type 14 (Assessment - replica instruments - section 272). It shows proof of identity and a purchaser/transferee declaration as not required.
• Enquiries: duties@revenue.nsw.gov.au or 1300 139 814; postal address PO Box 666, Wollongong NSW 2520.

• Do not add or change terms in the replica. An instrument with different or extra terms is not a replica under s 272(4), so the replica duty does not apply to it.
• Find the original DAN before lodging, for example from the stamped copy, the Duties Notice of Assessment or your conveyancer's records.
• Interest or penalty tax may apply if the declaration is wrong.