Superseded public rulings—duties
Publication and resources
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DA000.1.1—supersededPDF
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Valid from 20 June 2011 - withdrawn ruling - Transfer duty administrative arrangement, relief for dutiable transactions in settlement of native title claims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