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Identifies the calculation of duty on an agreement for the sale or transfer of land which is part of an arrangement relating to the erection of improvements on the land.

Ruling: DUT 019 |

6 March 2000

Hire of goods: duty payable on amusement machines (abolished)

Outlines the circumstance in which certain common arrangements involving amusement machines will be considered to be dutiable as a hire of goods. The duty has been abolished.

Ruling: DUT 020 |

10 November 2000

Exemption from duties: corporate reconstructions (superseded)

Explains the treatment of duty when property is transferred within a corporate group. This ruling has been codified in Chapter 11 of the Duties Act 1997.

Ruling: DUT 021 |

16 August 2001

Lease instruments and GST (abolished)

Deals with the question of whether lease duty is payable on lessee payments in respect of goods and services tax (GST) as a component of the cost of a lease. The duty has been abolished.

Ruling: DUT 022 |

16 August 2001

Aggregation of dutiable transactions (superseded)

Mainly refers to transactions over real property, but the general principles would apply to all types of dutiable property (other than marketable securities). This ruling has been replaced.

Ruling: DUT 023 |

11 December 2001

Transactions relating to water rights

Identifies the manner in which duty will be assessed on the various types of property in transactions relating to water rights.

Ruling: DUT 024 |

18 January 2002

Exemption from duty - Intergenerational rural transfers and leases

Addresses the transfer of farming land to younger generations in a family: the parties to the transaction and the extent to which the exemption applies to transfers of fractional interests.

Ruling: DUT 025 |

13 January 2003

Interim stamping of agreements and transfers in conformity (superseded)

When provisions that prevent duty from being calculated at the time of lodgement, a transfer in conformity with the agreement can be stamped. This ruling has been replaced by a newer version.

Ruling: DUT 026 |

5 December 2003

Exemption from duties: corporate reconstructions (superseded)

Explains the treatment of duty when property is transferred within a corporate group. This ruling has been codified in Chapter 11 of the Duties Act 1997.

Ruling: DUT 027 |

23 February 2004

Mortgage: capitalised interest

Provides a general guide about when provisions within Chapter 7 of the Duties Act 1997 will be applied to treat capitalised interest as an ‘advance’.

Ruling: DUT 028 |

4 May 2004

Acquisitions of interests in land rich landholders

Identifies the ongoing relevance of the Stamp Duties Act 1920 to the operation of the land rich provisions in sections 106 - 124 of the Duties Act 1997.

Ruling: DUT 029 |

14 August 2006

Lowering of qualifying age for home equity release schemes: variation to statute (superseded)

The approved Variation to Statute reduced the qualifying age for an exemption for transfer of land. This ruling is not current. Refer to section 65 (15) of the Duties Act 1997.

Ruling: DUT 030 |

13 November 2006

Property vested in an apparent purchaser

Explains concessional duty treatment in the context of resulting trusts under which the apparent purchaser is trustee and the real purchaser is the beneficial owner of the trust property.

Ruling: DUT 031 |

13 November 2006

Declaration of trust in an agreement for sale (superseded)

Identifies when a contract for sale of property may be liable to duty both as a agreement for the sale or transfer of dutiable property and as a declaration of trust over that property.

Ruling: DUT 032 |

13 November 2006

Changes to mortgage duty

Outlines how mortgage duty will be applied in relation to limited mortgages, the identification of after-acquired property, and transitional rules in relation to after-acquired property.

Ruling: DUT 033 |

29 November 2006

Consideration for duties transactions

Outlines the practice in determining what constitutes the "consideration for the dutiable transaction".

Ruling: DUT 034 |

9 March 2007

Exemption from duty - Charitable and benevolent bodies

Examples of societies or institutions that might be considered to be of a charitable or benevolent nature and the evidence required when applying for exemption from duties.

Ruling: DUT 035 |

30 April 2007

Partitions of land (superseded)

This ruling details how a concession applies to a dutiable transaction for a partition of land in NSW. This ruling has been replaced by a newer version.

Ruling: DUT 036 |

5 February 2009

Aggregation of dutiable transactions (superseded)

An overview of how section 25 of the Duties Act 1997 is applied. This ruling has been replaced by a newer version.

Ruling: DUT 037 |

22 May 2009

Change in trustees

The information required and the duty payable for the transfer of dutiable property held in a trust when a trustee retires or a new trustee is appointed.

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Dutiable transactions over land and improvements

Hire of goods: duty payable on amusement machines (abolished)

Exemption from duties: corporate reconstructions (superseded)

Lease instruments and GST (abolished)

Aggregation of dutiable transactions (superseded)

Transactions relating to water rights

Exemption from duty - Intergenerational rural transfers and leases

Interim stamping of agreements and transfers in conformity (superseded)

Exemption from duties: corporate reconstructions (superseded)

Mortgage: capitalised interest

Acquisitions of interests in land rich landholders

Lowering of qualifying age for home equity release schemes: variation to statute (superseded)

Property vested in an apparent purchaser

Declaration of trust in an agreement for sale (superseded)

Changes to mortgage duty

Consideration for duties transactions

Exemption from duty - Charitable and benevolent bodies

Partitions of land (superseded)

Aggregation of dutiable transactions (superseded)

Change in trustees