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.
Clarify the application of provisions for lessees of land from the Crown.
The definition of a foreign person for both surcharge duty and land tax purposes.
Explains the operation of section 9A of the Land Tax Management Act 1956.
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.
Explains the Chief Commissioner’s interpretation of Section 10AA of the Land Tax Management Act 1956.
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.
Explains how the allowable deduction is determined when a taxpayer is individually assessed on land also included in another assessment.
Advises taxpayers on the determination of rental values for the purposes of these provisions.
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.
Notifies land owners of the concession guidelines and explains how owners may apply.
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.