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From 1 July 2012, the land rich duty provisions in Victoria were replaced with landholder duty provisions. The following archived rulings relate specifically to the land rich provisions.

1. archive-DA-040 Land Rich Provisions Conversion of Private Unit Trust Scheme to Public Unit Trust Scheme

The purpose of this archived ruling is to provide guidance on the application of s89C of the Duties Act 2000.

2. DA-032 Land Rich Provisions  Declared Public Unit Trust Schemes

The purpose of this archived ruling is to explain the factors the Commissioner will take into account in determining whether a scheme should be registered as a declared public unit trust scheme, and when will such a determination be made.

3. DA-038 Land Rich Provisions Declared Wholesale Unit Trust Schemes

The purpose of this archived ruling is to explain the factors that the Commissioner will take into account in determining whether a scheme should be registered as a declared wholesale unit trust scheme and the circumstances in which the Commissioner is likely to make such a determination.

4. DA-046 Land Rich Provisions Constructive Ownership of Land Holdings and Other Property through Linked Entities

The purpose of this archived ruling is to explain the operation of the constructive ownership provisions in relation to linked entities (s74 of Duties Act 2000).

5. DA-045 Land Rich Provisions General Issues Relating to Trust Registration Applications

The purpose of this archived ruling is to provide guidance on certain issues relating to trust registration applications under Part 2 of Chapter 3 of the Duties Act 2000.

6. DA-044v2 Land Rich Provisions Obligations on Making a Relevant Acquisition and Calculation of Duty

The purpose of this archived ruling is to identify the various lodgement concessions and assistance available to taxpayers in meeting their obligations under Part 2 of Chapter 3 of the Duties Act 2000.

7. DA-049 Land Rich Provisions Acquisitions of Interests in a Landholder

This archived ruling provides guidance on the meaning of the term interest for the purposes of Part 2 of Chapter 3 of the Duties Act 2000 and explains how and when an interest may be acquired. The ruling also sets out who may be liable for duty on an acquisition of an interest in a landholder and in what circumstances an acquisition may be exempt from duty under the Duties Act 2000.

8. DA-039 Land Rich Provisions Meaning of Associated Transaction

The purpose of this archived ruling is to provide guidance on the application of the 'associated transaction' definition in s79(9) of the Duties Act 2000 and to explain the factors the Commissioner will take into account in determining whether acquisitions in a land rich landholder will be regarded as an 'associated transaction'.

9. DA-033 Land Rich Provisions Constructive Ownership of Land Holdings and Other Property of Discretionary Trusts

The purpose of this archived ruling is to explain the factors that the State Revenue Office will take into account in determining whether a landholder's or linked entity's deemed ownership or entitlement to the property of a discretionary trust is less than 100 per cent.

10. DA-044 Land Rich Provisions Obligations on Making a Relevant Acquisition and Calculation of Duty

The purpose of this archived ruling is to identify the various lodgement concessions and assistance available to taxpayers in meeting their obligations under Part 2 of Chapter 3 of the Duties Act 2000.

11. DA-043 Land Rich Provisions Valuation of Land and Other Property of a Landholder

The purpose of this archived ruling is to identify the type of valuation evidence and the circumstances in which such evidence may be required by the Commissioner when determining whether a landholder is land rich and the amount of duty (if any) payable on a relevant acquisition.