This ruling has ceased

 


DA-024

The transfer or conveyance of real property generally attracts a liability to duty unless an exemption applies. This ruling addresses the issue of "change of beneficial ownership" within the meaning of an exemption and clarifies questions that have arisen as a result of Comptroller of Stamps v Yellowco Five Pty Ltd [1993] 2 VR 529.

Issue date: December 2003
Cease date: 3 June 2010 (with effect from 7 July 2009)
Replaces: SD-101