Aggregation of dutiable property
Lodgement category: Aggregation
Allows for the aggregation of certain dutiable transactions.
Dutiable transactions relating to separate parts of dutiable property are aggregated and treated as a single dutiable transaction if they give effect to or arise from what is substantially one arrangement.
Revenue Ruling DA-026v2 outlines how we will apply the aggregation rules.
In addition to the relevant documents, please provide the following information:
- Digital Duties Form.
- Full copies of all the contracts of sale of real property, including all special conditions.
- Full copies of the contracts for the sale of goods, if applicable.
- Any advertising material and price lists.
- Details of how each of the transactions was negotiated, including the names of the persons negotiating and whether the transactions were negotiated at the same time.
- Whether the dutiable properties are adjoining, adjacent or in close proximity to each other.
- Whether the properties have been sold subject to approved plans or a development application/approval.
- What is the present and intended use of the properties.
- Whether the contracts are conditional on the completion of another contract.
- If the dutiable property is vacant land purchased by a domestic builder, please provide a copy of the certificate of registration or builder's registration number and state whether:
- new residential premises were built or intended to be built on each lot of land for the purpose of resale
- the builder received a discount when purchasing more than one lot of land.
Lodge 30 days before settlement through Duties Online
Last modified: 29 November 2022