Draft revised ruling on the meaning of land development

Published on 13 September 2023

We have published the draft revenue ruling DA-064v2 - Meaning of land development.

The draft ruling further clarifies the activities contemplated under limb (a) and limb (c) of the land development definition contained in the Duties Act 2000. These changes provide more certainty for taxpayers. 

Feedback is welcome by email to consultation@sro.vic.gov.au until 5pm AEDT Monday 16 October 2023.