This ruling outlines the Commissioner’s interpretation of when a partnership is considered to hold land for the purposes of the partnership acquisition provisions in the Duties Act 2008 where the dutiable transaction is executed on or after 30 June 2016.
Duties Ruling - Partnership Acquisitions
Ruling
DA 20 - When a partnership is considered to hold land if a person is acquiring an interest in a partnership.
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Published
17 June 2019
