Superseded public rulings—duties

Publication and resources

• DA000.1.1—supersededPDF Popular

  Valid from 24 February 2009 to 22 February 2011 - Private ruling on unexecuted instruments or proposed transactions

• DA000.1.2—supersededPDF

  Valid from 23 February 2011 to 24 June 2014 - Private ruling on unexecuted instruments or proposed transactions

• DA000.2.1—supersededPDF

  Valid from 24 February 2009 to 2 July 2009 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.2.2—supersededPDF

  Valid from 3 July 2009 to 31 July 2011 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.2.3—supersededPDF

  Valid from 1 August 2011 to 30 June 2012 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.2.4—supersededPDF

  Valid from 1 July 2012 to 28 May 2014 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.2.5—supersededPDF

  Valid from 29 May 2014 to 10 December 2015 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.2.6—supersededPDF

  Valid from 11 December 2015 to 11 November 2018 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.2.7—supersededPDF

  Valid from 12 November 2018 to 30 September 2020 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.2.8—supersededPDF

  Valid from 1 October 2020 to 22 December 2020 - Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

• DA000.3.1—supersededPDF

  Valid from 24 February 2009 to 6 October 2012 - Securitisation transactions

• DA000.3.2—supersededPDF

  Valid from 7 October 2012 to 23 June 2013 - Securitisation transactions

• DA000.5.1—supersededPDF

  Valid from 24 February 2009 to 14 April 2010 - Securities quoted on the market operated by a recognised stock exchange, stapled securities

• DA000.5.2—supersededPDF

  Valid from 15 April 2010 to 30 June 2011 - Securities quoted on the market operated by a recognised stock exchange, stapled securities

• DA000.5.3—supersededPDF

  Valid from 1 July 2011 to 2 September 2013 - Securities quoted on the market operated by a recognised stock exchange, stapled securities

• DA000.6.1—supersededPDF

  Valid from 24 February 2009 to 7 April 2011 - Transfer duty administrative arrangement, relief for dutiable transactions in settlement of native title claims

• DA000.6.2—supersededPDF

  Valid from 20 June 2011 - withdrawn ruling - Transfer duty administrative arrangement, relief for dutiable transactions in settlement of native title claims

• DA000.7.1—supersededPDF

  Valid from 1 February 2010 to 15 August 2013 - Transfer duty relief on acquisition of rural properties for farm rationalisation purposes

• DA000.7.2—supersededPDF

  Valid from 16 August 2013 to 21 January 2014 - Transfer duty relief on acquisition of rural properties for farm rationalisation purposes

• DA000.7.3—supersededPDF

  Valid from 22 January 2014 - withdrawn ruling - Transfer duty relief on acquisition of rural properties for farm rationalisation purposes

• DA000.8.1—supersededPDF

  Valid from 17 February 2010 to 18 January 2017 - Mergers, acquisitions and transfers of assets of financial institutions

• DA000.8.2—supersededPDF

  Valid from 19 January 2017 to 2 January 2018 - Mergers, acquisitions and transfers of assets of financial institutions

• DA000.8.3—supersededPDF

  Valid from 3 January 2018 to 13 March 2019 - Mergers, acquisitions and transfers of assets of financial institutions

• DA000.9.1—supersededPDF

  Valid from 16 December 2010 to 7 April 2011 - Administrative arrangement relief for certain dutiable transactions relating to a special disability trust

• DA000.9.2—supersededPDF

  Valid from 20 June 2011 - withdrawn ruling - Administrative arrangement relief for certain dutiable transactions relating to a special disability trust

• DA000.11.1—supersededPDF

  Valid from 12 September 2011 to 30 June 2012 - Reassessment of transfer duty due to withdrawal of a home or first home concession

• DA000.11.2—supersededPDF

  Valid from 1 July 2012 to 11 December 2016 - Reassessment of transfer duty due to withdrawal of a home or first home concession

• DA000.12.1—supersededPDF

  Valid from 27 June 2013 to 23 June 2015 - Transfer duty exemption for farm-in transactions in the resources sector

• DA000.12.2—supersededPDF

  Valid from 24 June 2015 - withdrawn ruling - Transfer duty exemption for farm-in transactions in the resources sector

• DA000.14.1—supersededPDF

  Valid from 1 October 2016 to 21 June 2017 - Foreign corporations and foreign trusts—interests of foreign persons and related persons

• DA000.15.1—supersededPDF

  Valid from 1 October 2016 to 7 September 2017 - Additional foreign acquirer duty - ex gratia relief for significant development

• DA012.2.1—supersededPDF

  Valid from 16 December 2013 to 23 June 2015 - Assessment of transfer duty on transfers of crown leases that can be converted to freehold title

• DA019.1.1—supersededPDF

  Valid from 24 February 2009 to 2 July 2009 - Extension of time to lodge an agreement transferring dutiable property

• DA019.1.2—supersededPDF

  Valid from 3 July 2009 to 10 December 2015 - Extension of time to lodge an agreement transferring dutiable property

• DA019.1.3—supersededPDF

  Valid from 11 December 2015 to 30 March 2017 - Extension of time to lodge an agreement transferring dutiable property

• DA019-1-4—supersededPDF

  Valid from 31 March 2017 to 11 November 2018 - Extension of time to lodge certain agreements transferring dutiable property

• DA030.1.1—supersededPDF

  Valid from 24 February 2009 to 30 June 2011 - Aggregation of dutiable transactions

• DA075.1.1—supersededPDF

  Valid from 6 September 2009 to 23 June 2013 - Pooled superannuation trusts may qualify as pooled public investment unit trusts

• DA075.1.2—supersededPDF

  Valid from 24 June 2013 - withdrawn ruling - Pooled superannuation trusts may qualify as pooled public investment unit trusts

• DA075.2.1—supersededPDF

  Valid from 26 October 2012 to 23 June 2013 - Certain unregistered managed investment schemes may qualify as pooled public investment unit trusts

• DA075.2.2—supersededPDF

  Valid from 24 June 2013 - withdrawn ruling - Certain unregistered managed investment schemes may qualify as pooled public investment unit trusts

• DA075.3.1—supersededPDF

  Valid from 7 September 2017 to 11 November 2018 - Certain deregistered managed investment schemes may be treated as an exempt managed investment scheme

• DA085.1.1—supersededPDF

  Valid from 24 February 2009 to 30 June 2009 - Concession for homes and first homes occupancy requirements

• DA085.1.2—supersededPDF

  Valid from 1 July 2009 to 14 April 2010 - Concession for homes and first homes occupancy requirements

• DA085.1.3—supersededPDF

  Valid from 15 April 2010 to 31 July 2011 - Concession for homes and first homes occupancy requirements

• DA085.1.4—supersededPDF

  Valid from 1 August 2011 to 30 June 2012- Concession for first homes occupancy requirements

• DA085.1.5—supersededPDF

  Valid from 1 July 2012 to 11 December 2016- Concession for homes and first homes occupancy requirements

• DA085.2.1—supersededPDF

  Valid from 2 August 2012 to 23 June 2013- Transfer duty relief for certain vacant land concession beneficiaries

• DA085.2.2—supersededPDF

  Valid from 24 June 2013 to 11 December 2016 - Relief for certain vacant land concession beneficiaries

• DA086A.1.1—supersededPDF

  Valid from 24 February 2009 to 14 April 2010 - Inclusion of chattels in the acquisition of a home or first home

• DA086A.1.2—supersededPDF

  Valid from 15 April 2010 to 31 July 2011 - Inclusion of chattels in the acquisition of a home or first home

• DA086A.1.3—supersededPDF

  Valid from 1 August 2011 to 30 June 2012 - Inclusion of chattels in the acquisition of a first home

• DA087.1.1—supersededPDF

  Valid from 24 February 2009 to 15 April 2010 - Concession for homes and first homes residential purposes

• DA087.1.2—supersededPDF

  Valid from 16 April 2010 to 31 July 2011 - Concession for homes and first homes residential purposes

• DA087.1.3—supersededPDF

  Valid from 1 August 2011 to 30 June 2012 - Transfer duty concession for first homes residential purposes

• DA105.1.1—supersededPDF

  Valid from 24 February 2009 to 24 June 2014 - Concession for dutiable transactions for particular family businesses, descendent who is a minor

• DA105.1.2—supersededPDF

  Valid from 25 June 2014 to 30 June 2016 - Concession for dutiable transactions for particular family businesses, defined relative or descendent who is a minor

• DA105.2.1—supersededPDF

  Valid from 24 February 2009 to 2 September 2013 - Guidelines for determining the existence of a business, family businesses

• DA105.2.2—supersededPDF

  Valid from 3 September 2013 to 30 June 2016 - Guidelines for determining the existence of a business, family businesses

• DA105.3.1—supersededPDF

  Valid from 20 December 2016 to 11 November 2018 - Extension of concession for dutiable transactions for family businesses of primary production

• DA105.4.1—supersededPDF

  Valid from 24 May 2017 to 18 December 2018—Extension of concession for dutiable transactions for family businesses of primary production—defined relative

• DA105.4.2—supersededPDF

  Valid from 19 December 2018 to 11 March 2020—Extension of concession for dutiable transactions for family businesses of primary production—defined relative

• DA105.4.3—supersededPDF

  Valid from 12 March 2020 to 17 September 2020—Extension of concession for dutiable transactions for family businesses of primary production—defined relative

• DA113.1.1—supersededPDF

  Valid from 1 February 2010 to 19 June 2011 - Concessions for particular investment schemes

• DA113.1.2—supersededPDF

  Valid from 20 June 2011 to 7 November 2016 - Concessions for particular investment schemes

• DA113.1.3—supersededPDF

  Valid from 8 November 2016 - Concessions for particular investment schemes

• DA115-1-1—supersededPDF

  Valid from 19 May 2017 to 11 November 2018 - Transfer duty—cancelled agreements

• DA117.1.1—supersededPDF

  Valid 24 February 2009 to 15 April 2010 - Transfer duty, change of trustee exemption administrative arrangement

• DA117.1.2—supersededPDF

  Valid from 16 April 2010 - withdrawn ruling - Transfer duty, change of trustee exemption administrative arrangement

• DA124-3-1—supersededPDF

  Valid 12 February 2018 to 18 December 2019 - Exemption for deceased person's estate - extension to statutory vestings pursuant to section 45 of the Succession Act 1981

• DA130I.1.1—supersededPDF

  Valid from 7 October 2012 to 23 June 2013 - Extension of duty exemptions for mortgage-backed and asset-backed securities to covered bonds

• DA130I.1.2—supersededPDF

  Valid from 24 June 2013 - withdrawn ruling - Extension of duty exemptions for mortgage-backed and asset-backed securities to covered bonds

• DA145.1.1—supersededPDF

  Valid from 27 March 2014 to 23 June 2015 - Transfer duty exemption for qualifying vestings of land in the state

• DA145.1.2—supersededPDF

  Valid from 24 June 2015 - withdrawn ruling - Transfer duty exemption for qualifying vestings of land in the state

• DA151.1.1—supersededPDF

  Valid from 24 February 2009 to 15 April 2010 - Transfers or agreements by way of gift of residential land within a marriage or de facto relationship

• DA151.1.2—supersededPDF

  Valid from 16 April 2010 - withdrawn ruling - Transfers or agreements by way of gift of residential land within a marriage or de facto relationship

• DA152.1.1—supersededPDF

  Valid from 24 February 2009 to 23 June 2013 - Correcting a clerical error in a previous transfer

• DA158.1.1—supersededPDF

  Valid from 24 February 2009 to 14 April 2010 - Acquisitions of interests in a corporation previously listed on a recognised stock exchange

• DA158.1.2—supersededPDF

  Valid from 15 April 2010 to 11 August 2011 - Acquisitions of interests in a corporation previously listed on a recognised stock exchange

• DA158.1.3—supersededPDF

  Valid from 12 August 2011 - withdrawn ruling - Acquisitions of interests in a corporation previously listed on a recognised stock exchange

• DA164.1.1—supersededPDF

  Valid from 3 July 2009 to 30 June 2011 - Land rich duty, related persons - section 164(2) of the Duties Act 2001

• DA164.2.1—supersededPDF

  Valid from 3 July 2009 to 30 June 2011 - Land rich duty, commissioner's satisfaction in relation to related person's interest being used and acquired independently

• DA179.1.1—supersededPDF

  Valid from 7 September 2017 to 11 November 2018 - Landholder duty—dutiable value of relevant acquisition in a private landholder

• DA207.1.1—supersededPDF

  Valid from 24 February 2009 to 29 June 2011 - Corporate trustee duty benefit relating to property held on trust by a corporate trustee

• DA353.1.1 - supersededPDF

  Valid from 24 February 2009 to 22 February 2011 - Private rulings on unexecuted instruments or proposed transactions

• DA375.1.1—supersededPDF

  Valid from 14 October 2014 to 11 December 2016 - Administrative arrangement section 375 of the Duties Act 2001 Insurance duty exemption for health insurance

• DA375.1.2—supersededPDF

  Valid from 12 December 2016 - Administrative arrangement section 375 of the Duties Act 2001 Insurance duty exemption for health insurance

• DA378.1.1—supersededPDF

  Valid from 24 February 2009 to 19 June 2011 - Vehicle registration duty on the registration or transfer of vehicles subject to GST

• DA404.1.1—supersededPDF

  Valid from 4 December 2015 to 11 December 2016 - Corporate reconstruction exemptions extension to statutory vestings

• DA404.1.2—supersededPDF

  Valid from 12 December 2016 - Corporate reconstruction exemptions extension to statutory vestings

• DA416.1.1—supersededPDF

  Valid from 26 March 2014 to 23 June 2015 - Vehicle registration duty duration period for exemption for charitable institutions

• DA416.1.2—supersededPDF

  Valid from 24 June 2015 - withdrawn ruling - Vehicle registration duty duration period for exemption for charitable institutions

• DA427.1.1—supersededPDF

  Valid from 24 February 2009 to 14 April 2010 - Transfer duty relief incorporation of certain associations

• DA427.1.2—supersededPDF

  Valid from 24 February 2009 - withdrawn ruling - Transfer duty relief incorporation of certain associations

• DA495.1.1—supersededPDF

  Valid from 24 February 2009 to 30 June 2009 - Adjudication fees

• DA495.1.2—supersededPDF

  Valid from 1 July 2009 to 30 June 2010 - Adjudication fees

• DA495.1.3—supersededPDF

  Valid from 1 July 2010 to 30 June 2011 - Adjudication fees

• DA495.1.4—supersededPDF

  Valid from 1 July 2011 to 30 June 2012 - Adjudication fees

• DA495.1.5—supersededPDF

  Valid from 1 July 2012 to 2 September 2013 - Waiving of adjudication fees

• DA498A.1.1—supersededPDF

  Valid from 24 February 2009 to 14 April 2010 - Securities quoted on the market operated by a recognised stock exchange, securities suspended from quotation

• DA498A.1.2—supersededPDF

  Valid from 15 April 2010 to 30 June 2011 - Securities quoted on the market operated by a recognised stock exchange, securities suspended from quotation

• DA498A.1.3—supersededPDF

  Valid from 1 July 2011 to 2 September 2013 - Securities quoted on the market operated by a recognised stock exchange, securities suspended from quotation

• DA505.1.1—supersededPDF

  Valid from 24 February 2009 to 22 February 2009 - Residential property transactions, when are valuations required, when are valuation costs to be passed on

• DA505.2.1—supersededPDF

  Valid from 21 November 2013 to 28 March 2016 - Dutiable value of transfers of land to local governments