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archive-DA-056

This ruling has been replaced by DA-056v2 to clarify the operation of section 89D(a) of the Duties Act 2000 and confirm the continued availability of the exemption under section 42 of the Duties Act 2000 in light of the decision in GJ Grantham Pty Ltd v Commissioner of State Revenue [2019] VCAT 1275.

This ruling provides guidance on the meaning of the term 'interest' and explains how and when an interest may be acquired. The ruling also sets out who may be liable for duty on an acquisition of an interest in a landholder and in what circumstances an acquisition may be exempt from duty under the Duties Act 2000.

Issue date: July 2012 

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