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This ruling has been ceased and replaced by DA-047v3 to reflect the amendments made to Division 1B in Part 2 of Chapter 11 of the Duties Act 2000, which took effect from 1 July 2019.

This ruling clarifies the circumstances in which Division 1B of Chapter 11 of the Duties Act 2000 will apply to exempt acquisitions which may otherwise attract duty under the landholder provisions.

Issue date: 1 July 2012
Replaces: DA-047

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