This ruling sets out the Commissioner of State Revenue’s interpretation of certain terms relevant to applying for a connected entities exemption under the Duties Act 2008.
Chapter 6 of the Duties Act provides an exemption from duty for relevant transactions between corporations and unit trust schemes that are members of a family. Under certain circumstances the Commissioner may revoke this exemption.
Documents
Duties Ruling - Connected Entities Exemption
Superseded Ruling DA 19.0