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Meaning of associated transaction (landholder provisions)
archive-DA-057
This ruling has been ceased and replaced by DA-057v2 which took effect from 8 October 2024.
This ruling provides guidance on the application of the "associated transaction" definition in s3(1) of the Duties Act 2000 and explains the factors taken into account in determining whether persons have acted in concert or their acquisitions form, evidence, give effect to or arise from substantially one arrangement, one transaction or one series of transactions for the purposes of the section.
Issue date: July 2012
