Superseded public rulings and practice directions—duties

Data and Resources

• DA000.1.1—superseded PDF

  Valid from 24 February 2009 to 22 February 2011 - Private ruling on...

• DA000.1.2—superseded PDF

  Valid from 23 February 2011 to 24 June 2014 - Private ruling on unexecuted...

• DA000.1.3—superseded PDF

  Valid from 25 June 2014 to 7 April 2024 - Private ruling on unexecuted...

• DA000.2.1—superseded PDF

  Valid from 24 February 2009 to 2 July 2009 - Self assessors, the Duties Act...

• DA000.2.2—superseded PDF

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

• DA000.2.3—superseded PDF

  Valid from 1 August 2011 to 30 June 2012 - Self assessors, the Duties Act...

• DA000.2.4—superseded PDF

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

• DA000.2.5—superseded PDF

  Valid from 29 May 2014 to 10 December 2015 - Self assessors, the Duties Act...

• DA000.2.6—superseded PDF

  Valid from 11 December 2015 to 11 November 2018 - Self assessors, the Duties...

• DA000.2.7—superseded PDF

  Valid from 12 November 2018 to 30 September 2020 - Self assessors, the Duties...

• DA000.2.8—superseded PDF

  Valid from 1 October 2020 to 22 December 2020 - Self assessors, the Duties...

• DA000.2.9—superseded PDF

  Valid from 23 December 2020 to 1 September 2022 - Self assessors, the Duties...

• DA000.3.1—superseded PDF

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

• DA000.3.2—superseded PDF

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

• DA000.5.1—superseded PDF

  Valid from 24 February 2009 to 14 April 2010 - Securities quoted on the...

• DA000.5.2—superseded PDF

  Valid from 15 April 2010 to 30 June 2011 - Securities quoted on the market...

• DA000.5.3—superseded PDF

  Valid from 1 July 2011 to 2 September 2013 - Securities quoted on the market...

• DA000.6.1—superseded PDF

  Valid from 24 February 2009 to 7 April 2011 - Transfer duty administrative...

• DA000.6.2—superseded PDF

  Valid from 20 June 2011 - withdrawn ruling - Transfer duty administrative...

• DA000.7.1—superseded PDF

  Valid from 1 February 2010 to 15 August 2013 - Transfer duty relief on...

• DA000.7.2—superseded PDF

  Valid from 16 August 2013 to 21 January 2014 - Transfer duty relief on...

• DA000.7.3—superseded PDF

  Valid from 22 January 2014 - withdrawn ruling - Transfer duty relief on...

• DA000.8.1—superseded PDF

  Valid from 17 February 2010 to 18 January 2017 - Mergers, acquisitions and...

• DA000.8.2—superseded PDF

  Valid from 19 January 2017 to 2 January 2018 - Mergers, acquisitions and...

• DA000.8.3—superseded PDF

  Valid from 3 January 2018 to 13 March 2019 - Mergers, acquisitions and...

• DA000.9.1—superseded PDF

  Valid from 16 December 2010 to 7 April 2011 - Administrative arrangement...

• DA000.9.2—superseded PDF

  Valid from 20 June 2011 - withdrawn ruling - Administrative arrangement...

• DA000.11.1—superseded PDF

  Valid from 12 September 2011 to 30 June 2012 - Reassessment of transfer duty...

• DA000.11.2—superseded PDF

  Valid from 1 July 2012 to 11 December 2016 - Reassessment of transfer duty...

• DA000.11.3—superseded PDF

  Valid from 12 December 2016 to 7 April 2024 - Reassessment of transfer duty...

• DA000.11.4—superseded PDF

  Valid from 8 April 2024 - Reassessment of transfer duty due to withdrawal of...

• DA000.12.1—superseded PDF

  Valid from 27 June 2013 to 23 June 2015 - Transfer duty exemption for farm-in...

• DA000.12.2—superseded PDF

  Valid from 24 June 2015 - withdrawn ruling - Transfer duty exemption for...

• DA000.14.1—superseded PDF

  Valid from 1 October 2016 to 21 June 2017 - Foreign corporations and foreign...

• DA000.14.2—superseded PDF

  Valid 22 June 2017 to 31 December 2022 - Foreign corporations and foreign...

• DA000.14.3—superseded PDF

  Valid from 1 January 2023 to 27 August 2023 - Foreign corporations and...

• DA000.15.1—superseded PDF

  Valid from 1 October 2016 to 7 September 2017 - Additional foreign acquirer...

• DA000.15.2—superseded PDF

  Valid 8 September 2017 to 31 December 2022 - Additional foreign acquirer...

• DA000.15.3—superseded PDF

  Valid from 1 January 2023 to 27 August 2023 - Additional foreign acquirer...

• DA000.16.1—superseded PDF

  Valid from 9 October 2020 to 20 June 2021 – Administrative arrangement for...

• DA000.16.2—superseded PDF

  Valid 21 July 2021 to 29 June 2022 – Administrative arrangement—duty...

• DA000.16.3—superseded PDF

  Valid from 30 June 2022 – Administrative arrangement—duty exemptions for...

• DA000.18.1—superseded PDF

  Valid from 10 September 2024 to 5 December 2024 – Concessions for homes and...

• DA000.18.2—superseded PDF

  Valid from 6 December 2024 to 18 December 2024 – Concessions for homes and...

• DA000.18.3—superseded PDF

  Valid from 6 December 2024 to 2 March 2025 – Concessions for homes and AFAD...

• DA000.20.1—superseded PDF

  Valid from 6 December 2024 to 18 December 2024—Concessions for homes and AFAD...

• DA000.20.2—superseded PDF

  Valid from 6 December 2024 to 2 March 2025 – Concessions for homes—disposal...

• DA012.2.1—superseded PDF

  Valid from 16 December 2013 to 23 June 2015 - Assessment of transfer duty on...

• DA0016.2.1—superseded PDF

  Valid from 24 February 2009 to 7 April 2024 – Form 1 Transfer signed under a...

• DA0016.2.2—superseded PDF

  Valid from 8 April 2024 – Form 1 Transfer signed under a power of attorney

• DA019.1.1—superseded PDF

  Valid from 24 February 2009 to 2 July 2009 - Extension of time to lodge an...

• DA019.1.2—superseded PDF

  Valid from 3 July 2009 to 10 December 2015 - Extension of time to lodge an...

• DA019.1.3—superseded PDF

  Valid from 11 December 2015 to 30 March 2017 - Extension of time to lodge an...

• DA019-1-4—superseded PDF

  Valid from 31 March 2017 to 11 November 2018 - Extension of time to lodge...

• DA022.1.1—superseded PDF

  Valid from 24 February 2009 to 7 April 2024 – Nominee agreements—under an...

• DA022.1.2—superseded PDF

  Valid from 8 April 2024 – Nominee agreements—under an agency relationship

• DA030.1.1—superseded PDF

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

• DA075.1.1—superseded PDF

  Valid from 6 September 2009 to 23 June 2013 - Pooled superannuation trusts...

• DA075.1.2—superseded PDF

  Valid from 24 June 2013 - withdrawn ruling - Pooled superannuation trusts may...

• DA075.2.1—superseded PDF

  Valid from 26 October 2012 to 23 June 2013 - Certain unregistered managed...

• DA075.2.2—superseded PDF

  Valid from 24 June 2013 - withdrawn ruling - Certain unregistered managed...

• DA075.3.2—superseded PDF

  Valid from 12 November 2018 - Certain deregistered managed investment schemes...

• DA075.3.1—superseded PDF

  Valid from 7 September 2017 to 11 November 2018 - Certain deregistered...

• DA085.1.1—superseded PDF

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

• DA085.1.2—superseded PDF

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

• DA085.1.3—superseded PDF

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

• DA085.1.4—superseded PDF

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

• DA085.1.5—superseded PDF

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

• DA085.1.6—superseded PDF

  Valid from 12 December 2016 to 30 June 2024—Concession for homes and first...

• DA085.1.7—superseded PDF

  Valid from 1 July 2024 to 9 September 2024—Concession for homes and first...

• DA085.1.8—superseded PDF

  Valid from 10 September 2024 to 5 December 2024—Concession for homes and...

• DA085.1.9—superseded PDF

  Valid from 6 December 2024 to 18 December 2024—Concession for homes and first...

• DA085.1.10—superseded PDF

  Valid from 6 December 2024 to 2 March 2025—Concession for homes and first...

• DA085.1.11—superseded PDF

  Valid from 6 December 2024 to 30 April 2025—Concession for homes and first...

• DA085.2.1—superseded PDF

  Valid from 2 August 2012 to 23 June 2013- Transfer duty relief for certain...

• DA085.2.2—superseded PDF

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

• DA085.2.3—superseded PDF

  Valid from 12 December 2016 to 29 April 2025—Transfer duty—relief for certain...

• DA085.3.1—superseded PDF

  Valid from 13 March 2018 to 29 April 2025—Concession for homes and first...

• DA086A.1.1—superseded PDF

  Valid from 24 February 2009 to 14 April 2010 - Inclusion of chattels in the...

• DA086A.1.2—superseded PDF

  Valid from 15 April 2010 to 31 July 2011 - Inclusion of chattels in the...

• DA086A.1.3—superseded PDF

  Valid from 1 August 2011 to 30 June 2012 - Inclusion of chattels in the...

• DA086A.1.4—superseded PDF

  Valid from 1 July 2012 to 30 April 2025—Inclusion of chattels in the...

• DA087.1.1—superseded PDF

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

• DA087.1.2—superseded PDF

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

• DA087.1.3—superseded PDF

  Valid from 1 August 2011 to 30 June 2012 - Transfer duty concession for first...

• DA087.1.4—superseded PDF

  Valid from 1 July 2012 to 29 April 2025 - Transfer duty concession for first...

• DA105.1.1—superseded PDF

  Valid from 24 February 2009 to 24 June 2014 - Concession for dutiable...

• DA105.1.2—superseded PDF

  Valid from 25 June 2014 to 30 June 2016 - Concession for dutiable...

• DA105.2.1—superseded PDF

  Valid from 24 February 2009 to 2 September 2013 - Guidelines for determining...

• DA105.2.2—superseded PDF

  Valid from 3 September 2013 to 30 June 2016 - Guidelines for determining the...

• DA105.3.1—superseded PDF

  Valid from 20 December 2016 to 11 November 2018 - Extension of concession for...

• DA105.3.2—superseded PDF

  Valid from 12 November 2018 - Extension of concession for dutiable...

• DA105.4.1—superseded PDF

  Valid from 24 May 2017 to 18 December 2018—Extension of concession for...

• DA105.4.2—superseded PDF

  Valid from 19 December 2018 to 11 March 2020—Extension of concession for...

• DA105.4.3—superseded PDF

  Valid from 12 March 2020 to 17 September 2020—Extension of concession for...

• DA105.4.4—superseded PDF

  Valid from 18 September 2020 - withdrawn ruling - Extension of concession for...

• DA113.1.1—superseded PDF

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

• DA113.1.2—superseded PDF

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

• DA113.1.3—superseded PDF

  Valid from 8 November 2016 - Concessions for particular investment schemes

• DA115-1-1—superseded PDF

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

• DA115.1.2—superseded PDF

  Valid from 12 November 2018 to 10 March 2021 - Transfer duty—cancelled...

• DA117.1.1—superseded PDF

  Valid 24 February 2009 to 15 April 2010 - Transfer duty, change of trustee...

• DA117.1.2—superseded PDF

  Valid from 16 April 2010 - withdrawn ruling - Transfer duty, change of...

• DA124.3.1—superseded PDF

  Valid 12 February 2018 to 18 December 2019 - Exemption for deceased person's...

• DA124.3.2—superseded PDF

  Valid 19 December 2019 to 29 June 2022 – Exemption for deceased person's...

• DA124.3.3—superseded PDF

  Valid from 30 June 2022 – Exemption for deceased person's estate—extension to...

• DA130I.1.1—superseded PDF

  Valid from 7 October 2012 to 23 June 2013 - Extension of duty exemptions for...

• DA130I.1.2—superseded PDF

  Valid from 24 June 2013 - withdrawn ruling - Extension of duty exemptions for...

• DA145.1.1—superseded PDF

  Valid from 27 March 2014 to 23 June 2015 - Transfer duty exemption for...

• DA145.1.2—superseded PDF

  Valid from 24 June 2015 - withdrawn ruling - Transfer duty exemption for...

• DA151.1.1—superseded PDF

  Valid from 24 February 2009 to 15 April 2010 - Transfers or agreements by way...

• DA151.1.2—superseded PDF

  Valid from 16 April 2010 - withdrawn ruling - Transfers or agreements by way...

• DA152.1.1—superseded PDF

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

• DA158.1.1—superseded PDF

  Valid from 24 February 2009 to 14 April 2010 - Acquisitions of interests in a...

• DA158.1.2—superseded PDF

  Valid from 15 April 2010 to 11 August 2011 - Acquisitions of interests in a...

• DA158.1.3—superseded PDF

  Valid from 12 August 2011 - withdrawn ruling - Acquisitions of interests in a...

• DA164.1.1—superseded PDF

  Valid from 3 July 2009 to 30 June 2011 - Land rich duty, related persons -...

• DA164.2.1—superseded PDF

  Valid from 3 July 2009 to 30 June 2011 - Land rich duty, commissioner's...

• DA164.2.2—superseded PDF

  Valid from 1 July 2011 to 7 April 2024 - Landholder duty, commissioner's...

• DA164.2.3—superseded PDF

  Valid from 8 April 2024 - Landholder duty, commissioner's satisfaction in...

• DA179.1.1—superseded PDF

  Valid from 7 September 2017 to 11 November 2018 - Landholder duty—dutiable...

• DA179.1.2—superseded PDF

  Valid from 12 November 2018 - withdrawn ruling - Landholder duty—dutiable...

• DA207.1.1—superseded PDF

  Valid from 24 February 2009 to 29 June 2011 - Corporate trustee duty benefit...

• DA232.1.1—superseded PDF

  Valid 1 October 2016 to 31 December 2022 - AFAD residential land

• DA232.1.2—superseded PDF

  Valid from 1 January 2023 to 27 August 2023 - AFAD residential land

• DA232.2.1—superseded PDF

  Valid from 3 July 2017 to 31 December 2022 - Inclusion of chattels in AFAD...

• DA232.2.2—superseded PDF

  Valid from 1 January 2023 to 27 August 2023 - Inclusion of chattels in AFAD...

• DA353.1.1 - superseded PDF

  Valid from 24 February 2009 to 22 February 2011 - Private rulings on...

• DA375.1.1—superseded PDF

  Valid from 14 October 2014 to 11 December 2016 - Administrative arrangement...

• DA375.1.2—superseded PDF

  Valid from 12 December 2016 - Administrative arrangement section 375 of the...

• DA378.1.1—superseded PDF

  Valid from 24 February 2009 to 19 June 2011 - Vehicle registration duty on...

• DA390.1.1—superseded PDF

  Valid from 1 February 2010 to 3 February 2021 - Reassessment of vehicle...

• DA404.1.1—superseded PDF

  Valid from 4 December 2015 to 11 December 2016 - Corporate reconstruction...

• DA404.1.2—superseded PDF

  Valid from 12 December 2016 - Corporate reconstruction exemptions extension...

• DA416.1.1—superseded PDF

  Valid from 26 March 2014 to 23 June 2015 - Vehicle registration duty duration...

• DA416.1.2—superseded PDF

  Valid from 24 June 2015 - withdrawn ruling - Vehicle registration duty...

• DA427.1.1—superseded PDF

  Valid from 24 February 2009 to 14 April 2010 - Transfer duty relief...

• DA427.1.2—superseded PDF

  Valid from 24 February 2009 - withdrawn ruling - Transfer duty relief...

• DA495.1.1—superseded PDF

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

• DA495.1.2—superseded PDF

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

• DA495.1.3—superseded PDF

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

• DA495.1.4—superseded PDF

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

• DA495.1.5—superseded PDF

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

• DA498A.1.1—superseded PDF

  Valid from 24 February 2009 to 14 April 2010 - Securities quoted on the...

• DA498A.1.2—superseded PDF

  Valid from 15 April 2010 to 30 June 2011 - Securities quoted on the market...

• DA498A.1.3—superseded PDF

  Valid from 1 July 2011 to 2 September 2013 - Securities quoted on the market...

• DA505.1.1—superseded PDF

  Valid from 24 February 2009 to 22 February 2009 - Residential property...

• DA505.2.1—superseded PDF

  Valid from 21 November 2013 to 28 March 2016 - Dutiable value of transfers of...

• Practice direction DA000.1.1—superseded PDF

  Valid from 8 April 2024 to 9 September 2024—Reassessment of transfer...

• Practice direction DA000.1.2—superseded PDF

  Valid from 10 September 2024 to 5 December 2024—Reassessment of transfer...

• Practice direction DA000.1.3—superseded PDF

  Valid from 6 December 2024 to 18 December 2024—Reassessment of transfer...

• Practice direction DA000.1.4—superseded PDF

  Valid from 6 December 2024 to 2 March 2025—Reassessment of transfer duty—home...