Valuation of land holdings (landholder provisions)
archive-DA-060
This ruling identifies the type of valuation evidence and the circumstances in which such evidence may be required to determine whether a company or unit trust scheme is a landholder and the amount of duty (if any) payable on a relevant acquisition. The ruling also sets out the circumstances that may result in a referral of a matter to the Valuer-General or another competent valuer for valuation.
Issue date: July 2012
