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Hi Neil, According to this publication: http://www.osr.nsw.gov.au/lib/doc/factsheets/fs_hcap1.pdf you need to fill out a form ODA 014 for an OTP purchase. According to this ODA 014 form: http://osr.nsw.gov.au/lib/doc/forms/oda014.pdf the penalties look to only be interest, if in fact your...