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Purchaser/Transferee Declaration – Explanatory Notes and ...

1 of 5 RevenueODA 076 EN | Purchaser/Transferee Declaration - Explanatory Notes and Supporting Evidence | May 2022 Purchaser/Transferee Declaration Explanatory Notes and Supporting EvidencePart A Explanatory notes1. You are not a foreign person if you are:(a) an Australian citizen(b) a person who is ordinarily resident in Australia(c) a New Zealand citizen who holds a special category 32 visa and also meets 2 (a).2. Ordinarily resident in Australia means: (a) the person has actually been in Australia during 200 or more days in the period of 12 months immediately preceding the date of the agreement, and(b) was not subject to any limitation as to time for their continued presence in Australia (or was not, immediately before their most recent departure from Australia).

Part A – Explanatory notes 1. You are not a foreign person if you are: (a) an Australian citizen (b) a person who is ordinarily resident in Australia (c) a New Zealand citizen who holds a special category 32 visa and also meets 2 (a). ... on completion of the agreement, or (b) on the assignment of the whole or any part of the purchaser’s ...

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