Obligations on making a relevant acquisition and duty calculation (landholder provisions)

This ruling has been replaced by DA-055v2 to:

• clarify the operation of the anomalous duty outcome concession under section 89E of the Duties Act 2000 on relevant acquisitions in landholders, and
• set out the Commissioner's concessions with respect to landholders whose Victorian land holdings comprise interests in fixtures held separately from the land on which they are located.

This ruling identifies the concessions and assistance available to taxpayers in meeting their obligations under Part 2 of Chapter 3 of the Duties Act 2000.

Download revenue-ruling-da-055.pdf / 207.11 KB

Disclaimer

Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling GEN-001.