Public Ruling that identifies the circumstances in which the Commissioner will assess or reassess a cancelled agreement as not liable to duty. Effective from 20 January 2004. (Current)
Public Ruling which outlines the manner in which section 22 of the Duties Act 2001 will be applied, including: the circumstances in which two or more dutiable transactions are considered to constitute “one arrangement”; the circumstances in which the Commissioner will consider exercising discretion not to aggregate; and the evidence requirements in relation to dutiable transactions that may be impacted by section 22. Effective from 1 August 2008. (Current)
