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The transfer or conveyance of real property generally attracts a liability to stamp duty unless an exemption applies. This ruling addresses the issue of “change of beneficial ownership” within the meaning of an exemption and clarifies questions that have arisen as a result of Comptroller of Stamps v. Yellowco Five Pty Ltd (1993) 2 VR 529.

Issue date : March 2000
Replaced : SD-058
Ceased : December 2003
Replaced by : DA-024