Duties

View the full list of duties revenue rulings.

These revenue rulings relate to the Duties Act 1997.

Aggregation

DUT 022 Aggregation of Dutiable Transactions
DUT 036v2 Aggregation of Dutiable Transactions
DUT 016 Duty on Land Purchased by Home Builders

Biodiversity Credits

DUT 042 Biodiversity Credits

Carbon Units

DUT 043 Duty Treatment of Carbon Units

Consideration

DUT 033 Consideration for Duties Transactions

Corporate Reconstructions

DUT 003 Exemption from Duties - Corporate Reconstructions
DUT 009 Exemption from Duties - Corporate Reconstructions
DUT 020 Exemption from Duties - Corporate Reconstructions
DUT 026 Exemption from Duties - Corporate Reconstructions

Exemptions

DUT 034 Exemption from Duty - Charitable and Benevolent Bodies
DUT 002 Exemption from Duty - Intergenerational Rural Transfers
DUT 024 Exemption from Duty - Intergenerational Rural Transfers
DUT 006 Exemption from Duty - Societies or Institutions for the Relief of Poverty or Promotion of Education
DUT 007 Exemption from Duty - Societies or Institutions of a Charitable or Benevolent Nature or for the Promotion of Aborigines
DUT 014 Exemption from Duty - Transfer of Poker Machine Permits
DUT 015 Exemption from Duty on Purchase of Relocatable Homes
DUT 029 Lowering of Qualifying Age for Home Equity Release Schemes - Variation to Statute

Hire of Goods

DUT 019 Hire of Goods - Duty Payable on Amusement Machines

Insurance

DUT 005 Insurance Duty - Apportionment of Premiums Between Australian Jurisdictions
DUT 038 Insurance Duty - Apportionment of Premiums Between Australian Jurisdictions

Land Rich Transactions

DUT 028 Acquisition of Interests in Land Rich Landholders

Landholder Duty

DUT 041 Landholder Duty: Bare Trusts

Leases

DUT 013 Consolidation of Western Division Leases
DUT 021 Lease Instruments and GST

Mortgage

DUT 032 Changes in Mortgage Duty
DUT 039 Changes to Mortgage Duty
DUT 027 Mortgage - Capitalised Interest
DUT 040 Mortgage Duty and Deferred Purchase Price Arrangements

Other

DUT 001 Commencement of the Duties Act 1997

Transfers of Property (Chapter 2 of the Duties Act 1997)

DUT 011 Agreements for the Sale or Transfer of Dutiable Property - Cancelled Contracts
DUT 018 Dutiable Transactions over Land and Improvements
DUT 004 Dutiable Transactions Relating to Goods and Other Property
DUT 025 Interim Stamping of Agreements and Transfers in Conformity
DUT 035v2 Partitions of Land
DUT 010v2 Transfers Pursuant to an Agreement for the Sale or Transfer of Dutiable Property

Trusts

DUT 037 Change in Trustees - Section 54(3) Duties Act 1997
DUT 031 Declaration of Trust in an Agreement for Sale
DUT 030 Property Vested in an Apparent Purchaser
DUT 017 Variation of Trusts

Valuation

DUT 012 Dutiable Transactions - Evidence of Value
DUT 044 Valuation of Property – Suitably Qualified Person
DUT 045 Market Value and GST

Vesting

DUT 008 Vesting of Dutiable Property by or as a Consequence of a Statute or a Court Order

Water Rights

DUT 023 Transactions Relating to Water Rights
Last updated: 4 September 2017