Skip to main content Skip to home page

Published on 08 September 2021

Revenue ruling DA-064 has been published following public consultation. 

The ruling, provides guidance on the actions and activities which constitute land development in the contexts of both sub-sale transactions and foreign purchaser additional duty. 

Our web page on sub-sales and duty has also been updated to reflect the new ruling.

Last modified: 8 September 2021
Back to top