Goods held or used in connection with land
DA-054
This ruling provides clarification on the types of goods that are subject to duty under the Duties Act 2000 and explains the scope of the excluded categories of goods in s10(1)(d)(i) – (iv).
Customers should note that DA-054 was issued prior to 19 June 2019 when new provisions relating to fixtures were introduced into the Duties Act 2000. The ruling should be read subject to the operation of those provisions.
The ruling is currently being reviewed and will be updated to reflect the amendments made to the Duties Act 2000.
Issue date: March 2011
Replaces: SD-096
