Identify the entity and significant owner
ACD applies to qualifying acquisitions or disposals in residential property-holding entities and certain combined ownership structures. Assess direct or indirect property interests, asset-value tests and associates. Significant ownership generally means at least 50% equity interest or voting power alone or with associates. A non-bare-trust trustee is treated as beneficial owner from 10 May 2022, with subsequent beneficiary transfers assessed separately. The absence of a direct property conveyance does not prevent ACD liability.
Calculate and notify using the actual arrangement
The charge uses the affected equity percentage and underlying residential-property market values, with buyer and seller rate rules and acquisition/disposal dates kept separate. Share duty may also apply. Document ownership chains, associates, valuations and trust terms before applying exemptions or relief. Changes in beneficial ownership can require a section 23C notice within 14 days. Use the source rate tables for the particular transaction period rather than a single rate applied to all structures.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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