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Duties CP - Determination of Fixtures and Chattels

Commissioner’s practice
DA 6 - Determine if an item of property is a chattel or a fixture.

This Commissioner’s practice provides guidance on the factors considered when determining if an item of property the subject of a dutiable transaction is a chattel or a fixture.

Documents

Page reviewed 9 March 2020

Related information

Published

28 February 2014

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Acknowledgement of Country

The Government of Western Australia acknowledges the traditional custodians throughout Western Australia and their continuing connection to the land, waters and community. We pay our respects to all members of the Aboriginal communities and their cultures; and to Elders both past and present.

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