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This ruling has ceased



This ruling has been archived because section 50 of the Duties Act 2000 was repealed by section 11 of the State Taxation Acts (General Amendment) Act 2005 from 29 June 2005 

This ruling clarifies as to when the Commissioner will be satisfied that a voluntary winding-up of a company is not being undertaken as a means of transferring dutiable property to gain a reduction of the dutiable value available under s50(2) of the Duties Act 2000.

Issue date: January 2002
Replaces: SD-093

Cease date: 29 June 2005

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