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Revised revenue ruling DA-064v2 Meaning of land development published
Revenue Ruling DA-064v2 has been published following public consultation.
Published on 31 October 2023
This revised ruling further clarifies the activities contemplated under limbs (a) and (c) of the land development definition contained in the Duties Act 2000.
These changes provide more certainty for taxpayers.
Last modified: 17 October 2025