Miscellaneous

The Tax Institute Submission | Draft Revenue Ruling DA.047v3 | Landholder duty concessions for eligible roll-overs

Author: The Tax Institute

Published Date: 15 Sep 2021

 

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The Tax Institute welcomes the opportunity to provide comments to the State Revenue Office (SRO) in relation to draft revenue Ruling DA-047v3 Landholder duty - Duty concession on the interposition of a unit trust between stapled security holders and the stapled entities (Draft Ruling).

In the development of this submission, we have closely consulted with our Victorian State Tax Committee to prepare a considered response which represents the views of the broader membership of The Tax Institute.

The Tax Institute considers that the Draft Ruling requires further clarification regarding the application of paragraph 250DI(b) of the Duties Act 2000 (Vic) (Duties Act) and the interaction with other duty concessions.

Details

  • Published By:The Tax Institute
  • Published On:15 Sep 2021
  • Session Name:The Tax Institute Submission | Draft Revenue Ruling DA.047v3 | Landholder duty concessions for eligible roll-overs
  • Read Time:10+ minutes

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