Published land transfer duty public rulings

Aggregation of dutiable transactions (DA-26v3)

This ruling explains when multiple dutiable transactions, such as land transfers, may be aggregated and treated as a single transaction for duty purposes. It commences from 1 June 2026 and reflects developments in case law since the previous version was issued in 2014.

Exception from aggregation for domestic builders (DA-071)

This ruling explains when registered domestic builders who purchase multiple parcels of vacant land may qualify for an exception from aggregation. It applies to contracts of sale signed on or after 1 June 2026.

Have your say on draft land transfer duty public ruling

You are invited to provide feedback on a draft public ruling that relates to land transfers arising from an incorporation of association or amalgamation of incorporated associations.

Incorporated associations and amalgamations of incorporated associations (draft DA-020v2)

DA-020 provides guidance on duty exemption for a land transfer arising from an incorporation of association or amalgamation of incorporated associations under the Associations Incorporation Act 1981 which has been replaced by the Associations Incorporation Reform Act 2012. Draft DA-020v2 will replace DA-020 to:

• provide guidance on a land transfer arising from an incorporation of association or amalgamation of incorporated associations under the Associations Incorporation Reform Act 2012
• set out examples illustrating the circumstances under which a duty exemption would be given
• improve readability.

You can provide feedback on draft DA-020v2 by emailing us at PublicRulings@sro.vic.gov.au before 5 pm on Wednesday 24 June 2026.