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

Published on 15 Sep 21 by THE TAX INSTITUTE

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.

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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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