Stamp Duty Exemption NSW Stamp Duty Exemption - Small Business Declaration I hereby declare that I am a Capital Gains Tax small business entity (within the meaning of section 152 10 (1M) of the Income Tax Assessment Act 1997 of the Commonwealth). I am a small business individual / partnership / company and / or trust, which is carrying on a business, and the business has an aggregated turnover of less than $2 million*. Name * Name of Insured (if different from above) ABN of Insured Mobile Email Signature Date * *Aggregated turnover is your Australia wide annual turnover plus the annual turnovers of any business entities that are your affiliates or are connected with you. A fraudulent declaration may invalidate your insurance contract.