Variations to agreements for the transfer of land by deed or by exchange of solicitors’ letters or other correspondence
A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.
Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.
What this ruling is about
- The purpose of this ruling is to withdraw Public Ruling DA501.1.1.
- The Commissioner commenced publishing practice directions on 8 April 2024. Public Ruling DA501.1.1 is to be replaced by Practice Direction DA501.1.1—Variations to agreements for the transfer of land by deed or by exchange of solicitors’ letters or other correspondence.
- Public Ruling DA501.1.1 is to be withdrawn.
Ruling and explanation
- Public Ruling DA501.1.1 is no longer in effect.
Date of effect
- This public ruling takes effect from the date of issue.
Simon McKee
Commissioner of State Revenue
Date of issue: 1 August 2025
References
| Public Ruling | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| DA501.1.2 | 1 August 2025 | 1 August 2025 | Current |
| DA501.1.1 | 24 February 2009 | 24 February 2009 | 31 July 2025 |
| Supersedes Practice Direction DA 3.1 | 1 March 2002 | 1 March 2002 | 23 February 2009 |