Treatment of fixtures under the Duties Act 2000

Published on 12 January 2015

The Commissioner of State Revenue is currently examining a number of judicial decisions regarding fixtures and the implications for the Duties Act 2000 (the Act).

These cases include:

• Commissioner of State Revenue v TEC Desert Pty Ltd and Anor [2009] WASCA 128,
• TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCA 49, and
• Chief Commissioner of State Revenue v Mr Espresso Group Pty Ltd [2012] NSWADTAP 1.

The Commissioner will then confirm his views, which will apply from that date. Until that time, fixtures that are sold on their own will not be charged with duty in Victoria.

This statement does not apply to fixtures that are sold together with, or aggregated with, land or an interest in land. These transactions continue to be dutiable in Victoria.

Effective: 9 January 2015

Further information

If you have any matters upon which you require specific advice, please apply for a private ruling in writing to:

State Revenue Office
GPO Box 1641
Melbourne VIC 3001

Where your matter relates to duty under Chapter 3 or the lease provisions of the Act, please address your request to the Manager, Landholder Acquisitions Branch.

For matters relating to duty under Chapter 2 of the Act (other than under the lease provisions), please address your request to the Manager, Technical Advice and Review Branch.