Landholder provisions

​​​​​​​​​From 6 December 2016, a new landholder model has replaced the former land rich provisions​ in Chapter 3 of the
Duties Act 2001. The land rich provisions had charged duty on indirect acquisitions of land via the ownership of a majority interest in private companies and private unit trust schemes however,​ duty is now charged under the expanded landholder model.

The key features of the landholder model include the extension of the provisions to public companies and public unit trust schemes, and the abolition of the land threshold test (which required a comparison of the value of the entity's land holdings to its other assets in order to determine if the entity was land rich).

 All companies and unit trust schemes now constitute landholders where the unencumbered value of their land holdings (including the land holdings of any "linked entities") is $500 000 or more. The acquisition of a significant interest in such an entity results in a duty liability being incurred.


The Commissioner of State Revenue has released the following revenue rulings to clarify the operation of some of the notable features of the landholder provisions:

Corporate reconstruction and consolidation transaction exemption

The landholder arrangements are accompanied by duty exemptions for property transfers and relevant acquisitions in landholders that occur as a consequence of a genuine corporate consolidation or corporate reconstruction.​

How to lodge

If you have made a "relevant acquisition" in a landholder or seek a Chapter 2 exemption or concession from landholder duty, the following forms are required to be completed:

Additional information

For additional information, refer to:

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