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State Revenue Office Victoria
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41 - 50 of 115 search results for first home buyers
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/aggregation-dutiable-transactions-and-exception-aggregation-domestic-builders-where
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This ruling clarifies how the Commissioner will apply the aggregation provisions in s24 of the Duties Act 2000. Issue date: January 2014 Replaces: DA-026
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/aggregation-dutiable-transactions-and-exception-aggregation-domestic-builders-where
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-liability-right-reside-life-tenancy-or-life-interest
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This ruling addresses the duty implications arising from a right to reside, life tenancy or life interest. Issue date: June 2004 Replaces: SD-104
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-liability-right-reside-life-tenancy-or-life-interest
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/general-issues-relating-trust-registration-applications-landholder-provisions
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This ruling provides guidance on certain issues relating to trust registration applications under Part 2 of Chapter 3 of the Duties Act 2000, including the Commissioner of State Revenue's ability to backdate the registration of a unit trust scheme
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/general-issues-relating-trust-registration-applications-landholder-provisions
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/nexus-provisions
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This ruling explains the nexus rules and clarifies the circumstances when wages must be declared in Victoria for payroll tax purposes. It also clarifies the liability for wages paid for services performed outside all Australian jurisdictions. Issue
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/nexus-provisions
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractor-labour-and-non-labour-components
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This ruling clarifies which amounts paid under these circumstances would be taken to be wages and would, therefore, be subject to payroll tax. Issue date: December 2007 Replaces: PT-129
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/contractor-labour-and-non-labour-components
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Rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/transferees-improvements-transfer-land-valuations
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This ruling clarifies the valuation basis of real property described in a transfer of land where improvements to that property have been made by the transferee prior to the date of contract. Issue date: October 2001 Replaces: SD-085
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/transferees-improvements-transfer-land-valuations
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/lease-provisions-and-meaning-rent-reserved
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This ruling provides guidance on the meaning of the term "rent reserved" and to explain what factors are taken into account in determining whether an amount payable under a lease falls within that term. The ruling also sets out additional examples
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/lease-provisions-and-meaning-rent-reserved
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/fhog-and-moveable-buildings
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This ruling clarifies what shall amount to "consideration" in respect of relocated homes and First Home Owner Grant. Issue date: March 2001
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/fhog-and-moveable-buildings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/explanations-and-status-revenue-rulings
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The ruling clarifies and explains the status and effect of revenue rulings. Issue date: 1 June 1993
www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/explanations-and-status-revenue-rulings
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-exemption-favour-unit-trust-transactions
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This ruling clarifies the Commissioner's administration of the exemption for transfers of property where there has been no change in beneficial ownership under Chapter 2 of the Duties Act 2000. Issue date: March 2004
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www.sro.vic.gov.au
https://www.sro.vic.gov.au/legislation/duty-exemption-favour-unit-trust-transactions
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