Meaning of associated transaction (landholder provisions)

This ruling has been ceased and replaced by DA-057v2 which took effect from 8 October 2024.

This ruling provides guidance on the application of the "associated transaction" definition in s3(1) of the Duties Act 2000 and explains the factors taken into account in determining whether persons have acted in concert or their acquisitions form, evidence, give effect to or arise from substantially one arrangement, one transaction or one series of transactions for the purposes of the section.

Download revenue-ruling-da-057.pdf / 110 KB

Disclaimer

Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling GEN-001.