Why it is important to complete them correctly?
The Office of State Revenue (OSR) is a government organisation that administers state taxation which includes duties, payroll tax and land tax.
Whether you are receiving a duty exemption or concession for purchasing a property, applying for the First Home Grant or just completing a Land Tax Assessment form you should first check you are eligible to apply for such exemption/concession etc. If applicants receive an exemption or duty concession when they are not entitled to, interest and penalties may be imposed by OSR.
You should then carefully read each page thoroughly and complete every question that is required. If there are questions that are not applicable to your situation then mark a line through them or write “not applicable”. Never leave any spaces blank as this can result in your form being rejected or requisitioned.
If there are any alterations made to the form make sure you initial next to the alteration so that it is clear you have made this alteration.
Some forms require your signature to be witnessed by a qualified witness ie Statutory Declaration. Details of qualified witnesses are set out on the forms however, some examples are a Solicitor, Justice of the Peace or Commissioner for Declarations. It is important that you complete the form correctly before signing and you must sign in the presence of your qualified witness.
Certain forms require supporting documents for example, certified copy of the applicant’s Birth Certificate. If you are unable to provide any of these documents OSR will then determine whether or not your application will be successful, however in NSW it is mandatory that a certified copy of your Birth Certificate is provided.
NB: It is a criminal offence to provide false or misleading information to OSR and if determined that an applicant has deliberately done so, then prosecution action may be commenced.