Information on surcharge concessions for Australian-based developers who are foreign persons.
Outlines the practice in determining what constitutes the "consideration for the dutiable transaction".
Explains what part, if any, GST plays in the determination of unencumbered value.
The definition of a foreign person for both surcharge duty and land tax purposes.
This ruling considers the liability to duty under the Duties Act of variations to discretionary trusts and fixed trusts.
Outlines the view of the Chief Commissioner on whether trading in carbon units is subject to duty.
Clarification of when surcharge land tax or purchaser duty will not apply to residential residences.
Explains the duty implications in regard to biodiversity credits to assist with the establishment, development, growth and continued operation of the biobanking scheme.
Duties Act 1997 (s)305: Sets out who is considered as 'suitably qualified' to provide a valuation of property.
Identifies the circumstances for duty to be payable on transfers and other dutiable transactions in relation to goods.
Identifies the manner in which duty will be assessed on the various types of property in transactions relating to water rights.
Addresses the common enquiries received from senior citizens and explains the evidence required to deal with these enquiries.
Sets out how the Duties Act 1997 is administered in relation to relocatable homes that are purchased onsite.
Sets out how the Duties Act 1997 is administered in relation to the transfer of poker machine permits.
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’.
Set out how the Duties Act 1997, Stamp Duties Act 1920 and Taxation Administration Act 1996 apply on and from 1 July 1998.
Describes a reduction in the duty payable on a transfer or agreement for sale of a western division lease when certain conditions are met.
Outlines the treatment of mortgage duty and tax avoidance schemes in relation to certain transactions as part of deferred purchase price arrangements.
An overview of the operation of provisions under the Duties Act 1997 for acquisitions and holdings of interests in landholders by trustees of bare trusts.
Duties Act 1997 (s)25: Considers where two or more dutiable transactions constitute one arrangement and mainly in relation to real property transactions.