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Tenant’s fixtures and their treatment under the Duties Act 2000 in certain contexts – request for Public Ruling

Published on 24 Jun 13 by THE TAX INSTITUTE

We request guidance from the Commissioner in the form of a public ruling in relation tothe treatment of a tenant’s fixtures for the purpose of determining a liability to dutyunder the Duties Act 2000 (Vic) (Act) in the context of:

a) the transfer or assignment of a lease as part of a sale of business; and

b) an acquisition in a landholder.

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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