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Guidelines

Corporate Reconstruction and Consolidation Exemption Provisions Guideline
This guideline provides specific exemptions for corporate reconstruction and corporate consolidation transactions resulting from corporate reorganisations that would otherwise attract landholder or transfer duty.
Debt Management Guideline
An outline of the State Revenue Office approach to debt management (Current)
Documentary Evidence Requirements Guideline
Advice to taxpayers and their advisors regarding the evidence that must be lodged with dutiable instruments. The evidence required to substantiate an assessment should be provided at the time of lodging the dutiable instruments.
Duties Act 2001 - Land Rich Provisions Guideline
Guidance on the application of the land rich provisions of the Duties Act 2001 including what is defined as a land rich private corporation.
Duty instrument self-endorsement arrangements for Tasmanian Revenue Online
This guideline assists Tasmanian Revenue Online (TRO) agents and their authorised users by setting out the dutiable transactions that are mandatory or optional for self-endorsement on TRO and those that must be submitted to the State Revenue Office for endorsement.
Duty payable on the purchase of business assets
This guideline helps identify when the purchase of business assets attracts duty and how duty is calculated in those situations
Easements and Covenants Guideline
Clarification on when the Duties Act 2001 applies to easements, restrictive covenants, notable interests and agreements under Part 5 of the Land Use Planning and Approvals Act 1993.
Foreign Investor Duty Surcharge Guideline
The Foreign Investor Duty Surcharge (FIDS) is an additional amount of duty charged under the Duties Act 2001 when residential or primary production property is acquired, directly or indirectly, by a foreign person.
Intergenerational Rural Transfer Exemption Guideline
This guideline describes the exemption from duty (the family farm exemption) for the transfer of an interest in primary production land and associated farming equipment, either directly to a relative or to certain trusts and companies involving relatives.
Introduction to the Landholder Provisions Guideline
The landholder provisions apply to acquisitions of significant interests in land holding entities and came into operation with effect from 6 December 2016
Limited Recourse Borrowing Arrangements - Transfers from Custodian Trustees Guideline
Guideline on the treatment, for duty purposes, of limited recourse borrowing arrangements.
Objections Reviews and Appeals Public Guideline
You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current)
Special Disability Trust Exemption Guideline
This guideline provides information on applying for a Special Disability Trust Exemption from land tax and property transfer duty.
Sub-Sales provisions Guideline
Information regarding the abolition of duty on agreements for sale, announced in the 2009-10 Tasmanian State Budget Agreements for sale have been removed from the list of dutiable transactions in section 6(1)(b) of the Duties Act 2001.
Tasmanian Compliance Strategy
Compliance Strategy 2016
Taxation Administration Act 1997 - Public Guideline
Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current)
Transfer to Married Couples, Couples in a Significant Relationship or Caring Partners Guideline
This guideline outlines when duty is not chargeable on a transfer under Section 55 of the Duties Act 2001,

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