A transfer including a land and building or refurbishment deduction must include Form 4A (last modified 1 May 2013) as part of the supporting documentation for the transfer.
For contracts or transfers dated on or after 1 July 2017, this information is obtained via the digital duties form. Please refer to the Settlement Statement under question – Off-the-Plan/House and Land - Is the sale subject to an Off-the-Plan Concession?