This ruling has been replaced by DA-055v2 to:
- clarify the operation of the anomalous duty outcome concession under section 89E of the Duties Act 2000 on relevant acquisitions in landholders, and
- set out the Commissioner's concessions with respect to landholders whose Victorian land holdings comprise interests in fixtures held separately from the land on which they are located.
This ruling identifies the concessions and assistance available to taxpayers in meeting their obligations under Part 2 of Chapter 3 of the Duties Act 2000.
Issue date : July 2012