Duties

These Revenue Rulings relate to the:

Aggregation

Rulings	Download
Duty on Land Purchased by Home Builders (DUT 16)	Size: 156K
Aggregation on Dutiable Transactions (DUT 22)	Size: 188K

Consideration

Rulings	Download
Consideration for Duties Transactions (DUT 33)	Size: 38K

Corporate Reconstructions

Rulings	Download
Exemption from Duties - Corporate Reconstructions (DUT 3)	Size: 43K
Exemption from Duties - Corporate Reconstructions (DUT 9)	Size: 52K
Exemption from Duties - Corporate Reconstructions (DUT 20)	Size: 35K
Exemption from Duties - Corporate Reconstructions (DUT 26)	Size: 216K

Exemptions

Rulings	Download
Exemption from Duty - Intergenerational Rural Transfers (DUT 2)	Size: 50K
Exemption from Duty - Societies or Institutions for the Relief of Poverty or Promotion of Education (DUT 6)	Size: 40K
Exemption from Duty - Societies or Institutions of a Charitable or Benevolent Nature or for the Promotion of Aborigines (DUT 7)	Size: 50K
Exemption from Duty - Transfer of Poker Machine Permits (DUT 14)	Size: 105K
Exemption from Duty on Purchase of Relocatable Homes (DUT 15)	Size: 99K
Exemption from Duty - Intergenerational Rural Transfers (DUT 24)	Size: 49K
Lowering of Qualifying Age for Home Equity Release Schemes - Variation to Statute (DUT 29)	Size: 25K
Exemption from Duty - Charitable and Benevolent Bodies (DUT 34)	Size: 60K

Hire of Goods

Rulings	Download
Hire of Goods - Duty Payable on Amusement Machines (DUT 19)	Size: 29K

Insurance

Rulings	Download
Insurance Duty - Apportionment of Premiums Between Australian Jurisdictions (DUT 5)	Size: 158K

Land Rich Transactions

Rulings	Download
Acquisition of Interests in Land Rich Landholders (DUT 28)	Size: 211K

Leases

Rulings	Download
Consolidation of Western Division Leases (DUT 13)	Size: 103K
Lease Instruments and GST (DUT 21)	Size: 34K

Mortgage

Rulings	Download
Mortgage - Capitalised Interest (DUT 27)	Size: 26K
Changes in Mortgage Duty (DUT 32)	Size: 40K

Other

Rulings	Download
Commencement of the Duties Act 1997 (DUT 1)	Size: 132K

Transfers of Property (Chapter 2 of the Duties Act 1997)

Rulings	Download
Dutiable Transactions Relating to Goods and Other Property (DUT 4)	Size: 114K
Transfers Pursuant to an Agreement for the Sale or Transfer of Dutiable Property (DUT 10)	Size: 175K
Agreements for the Sale or Transfer of Dutiable Property - Cancelled Contracts (DUT 11)	Size: 188K
Dutiable Transactions over Land and Improvements (DUT 18)	Size: 185K
Interim Stamping of Agreements and Transfers in Conformity (DUT 25)	Size: 27K
Partitions of Land (DUT 35)	Size: 17K

Trusts

Rulings	Download
Variation of Trusts (DUT 17)	Size: 44K
Property Vested in an Apparent Purchaser (DUT 30)	Size: 49K
Declaration of Trust in an Agreement for Sale (DUT 31)	Size: 30K

Valuation

Rulings	Download
Dutiable Transactions - Evidence of Value (DUT 12)	Size: 184K

Vesting

Rulings	Download
Vesting of Dutiable Property by or as a Consequence of a Statute or a Court Order (DUT 08)	Size: 111K

Water Rights

Rulings	Download
Transactions Relating to Water Rights (DUT 23)	Size: 123K