Property Sale Document Checklist
This checklist helps your accountant or tax agent review a property sale, including capital gains tax information. Provide clear copies of each document where available.
Also provide the ownership percentage and the first date rental income was received, if the property was rented.
General details
- Ownership percentage, for example 100% or 50%.
- First date rental income was received.
Purchase documents
- Contract for sale and purchase of land for the purchase.Should include: Date of Contract (Purchase), Purchase Price of Property.
- Memorandum of costs and disbursements or tax invoice.Should include: Date of Settlement (Purchase), Legal Fees on Purchase.
- Duty notice of assessment.Should include: Stamp Duty.
- Accumulated capital works deductions claimed over the years from depreciation reports.
- Settlement adjustment sheet.Should include: Council Rate, Current Water/Sewerage Rates, Strata Levies.
- Balance sheet or settlement record.Should include: PEXA fee, Discharge of Mortgage, Land Registry, Service Registration, Transfer Fee.
Sale documents
- Contract for sale and purchase of land for the sale.Should include: Date of Contract (Sale), Sale Price of Property.
- Legal fee invoices.
- Statement of adjustment.Should include: Discharge of Mortgage, Council Rates, Strata levy, s184 certificate, Water Usage.
- Payment direction for settlement.Should include: PEXA fee, Council Rates.
- Advertising fee invoices.
- Agent commission invoice.
How to send the documents
- Send PDF copies where possible.
- Keep file names clear, for example "Purchase Contract", "Sale Contract", and "Agent Commission".
- If a document is unavailable, tell your accountant which item is missing.
出售房产文件清单
此清单用于协助您的会计师或税务代理审查房产出售事项，包括资本利得税相关资料。请尽量提供清晰的文件副本。
如房产曾出租，请同时提供房产所有权占比，以及第一次收到租金收入的日期。
基本信息
- 房产所有权占比，例如 100% 或 50%。
- 第一次收到租金收入的日期。
购买房产相关文件
- 土地购买合同。需要包含：合同（购买）日期，房产购买价格。
- 成本及支出备忘录或税务发票。需要包含：结算（购买）日期，购买的法律费用。
- 印花税评税通知书。需要包含：印花税。
- 根据折旧报告历年已申报的累计 capital works deduction。
- 结算调整表。需要包含：市政费，现行水/污水费，地契税。
- 资产负债表或交割记录。需要包含：PEXA费用，抵押解除，土地注册，服务注册，转让费。
出售房产相关文件
- 土地出售合同。需要包含：合同（销售）日期，物业销售价格。
- 法律费用发票。
- 费用调整表。需要包含：解除抵押，市政费，地契征费，s184证书，水。
- 交割付款指示表。需要包含：PEXA费用，市政费。
- 广告费发票。
- 中介佣金发票。
提交文件建议
- 尽量提供 PDF 文件。
- 文件名请清楚标注，例如 “Purchase Contract”、“Sale Contract”、“Agent Commission”。
- 如果某份文件暂时无法提供，请告知会计师缺少哪一项。
Document examples文件示例
Purchase examples购买文件示例
Contract for sale and purchase of landPurchase example, 2022 edition.
土地买卖合同购买文件示例，2022 版本。
Memorandum of costs and disbursementsTax invoice and legal cost summary for the purchase.
成本及支出备忘录购买时的税务发票及法律费用明细。
Duties notice of assessmentStamp duty assessment notice.
印花税评税通知书印花税评税文件。
Settlement adjustment sheetCouncil rates, water, and strata adjustments at purchase.
结算调整表购买交割时的市政费、水费及物业费调整。
Balance sheetExample showing PEXA, discharge, and transfer-related costs.
资产负债表示例显示 PEXA、解押及过户相关费用。
Sale examples出售文件示例
Contract for sale and purchase of landSale example, 2019 edition.
土地买卖合同出售文件示例，2019 版本。
Legal fee invoicePart 1 of the solicitor tax invoice.
法律费用发票律师税务发票第一部分。
Legal fee invoicePart 2, including Section 184 and clearance items.
法律费用发票第二部分，含 s184 及清理证明相关项目。
Statement of adjustmentSale-side adjustment statement for settlement.
费用调整表出售交割时的费用调整表。
Payment directionsSettlement payout instructions, including PEXA and council rates.
付款指示表交割付款指示，含 PEXA 及市政费。
Agent commission invoiceReal estate commission and marketing deductions.
中介佣金发票房产中介佣金及营销扣除示例。
Property styling / marketing invoiceExample of a styling or promotional service invoice.
房产布置 / 营销发票房产布置或推广服务发票示例。
Property styling package invoiceAnother staging example included in the workbook.
房产布置套餐发票工作表中的另一张布置示例发票。
