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This ruling has been ceased and replaced by DA-060v2 to take into account the amendment to the definition of 'land holding' from 19 June 2019 to include interests in fixtures held separately from land, and land taken to be beneficially owned due to an economic entitlement held in relation to the relevant land. The ruling also includes some guidance and examples of circumstances where the Commissioner is willing to consider the written down book value of fixtures in the absence of formal valuation evidence.

Issue date: July 2012 

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