Transfer duty concession for homes and first homes—residential purposes
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 DA087.1.4.
- The Commissioner commenced publishing practice directions on 8 April 2024. Public Ruling DA087.1.4 is to be replaced by Practice Direction DA087.1.1—Transfer duty concession for homes and first homes—residential purposes.
- Public Ruling DA087.1.4 is to be withdrawn.
Ruling and explanation
- Public Ruling DA087.1.4 is no longer in effect.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: 30 April 2025
References
Public Ruling | Issued | Dates of effect | |
---|---|---|---|
From | To | ||
DA087.1.5 | 30 April 2025 | 30 April 2025 | Current |
DA087.1.4 | 3 July 2012 | 1 July 2012 | 29 April 2025 |
DA087.1.3 | 12 August 2011 | 1 August 2011 | 30 June 2011 |
DA087.1.2 | 16 April 2010 | 16 April 2010 | 31 July 2011 |
DA087.1.1 | 24 February 2009 | 24 February 2009 | 15 April 2010 |
Supersedes Revenue Ruling DA 1.3 | 22 January 2009 | 22 January 2009 | 23 February 2009 |