Transfer of Unlisted Shares and Units

When you purchase unlisted shares from another person, you must pay duty to the ACT Revenue Office. Purchasers of unlisted shares are required to lodge the share transfer form and pay the duty within 90 days of the liability arising, e.g. execution (signing) of the share transfer. Duty on unlisted marketable securities ceases on transfers first executed before 1 July 2010. The acquisition of a significant interest in an entity that owns land in the ACT remains liable to duty.

Further documentation may be required when submitting this form.

For more information visit the ACT Revenue Office website.