|Ruling number||DUT 015|
|Date issued||26 March 1999|
|Issued by||JW Purcell|
Chief Commissioner of State Revenue
|Effective from||26 March 1999|
There has been some doubt as to whether ad valorem duty is payable where relocatable homes are purchased onsite.
Representations have been received which highlight the confusion surrounding the liability to duty on the sale of onsite relocatable homes located in caravan/mobile home parks.
The land that relocatable homes stand on in caravan/mobile home parks is owned by the parkowners and leased to the homeowners. The sale of the relocatable home could be regarded as a tenant’s fixture and therefore liable to ad valorem duty.
The Treasurer has approved of the Duties Act 1997 being administered on the basis that the sale of a relocatable home, which is situated in a residential park, does not constitute the transfer of an interest in land. The Variation of Statute will operate with effect from 1 January 1999 and continue until appropriate amendments can be made to the Duties Act.
For the purposes of defining a relocatable home and a residential park the following definitions are to be adopted:
A “relocatable home” is a home that was originally designed and constructed to allow its transportation, which is positioned on a site in a residential park.
A “residential park” is:
a caravan park (that is, land, including a camping ground on which caravans, or caravans and other moveable dwellings, have been, are or are to be placed, installed or erected), or
a relocatable home estate (that is, land on which relocatable homes have been, are or are to be placed), whether or not the caravan park or relocatable home estate is the subject of an approval under the Local Government Act.