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ARTICLE · 18 MARCH 2009

NSW Chief Commissioner Issues Ruling On Aggregation Of Dutiable Transactions

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In February 2009 the NSW Chief Commissioner issued a ruling on aggregation of dutiable transaction under section 25 of the Duties Act 1997 (NSW). The ruling outlines the manner in which section 25 will be applied and focuses on the circumstances under section 25(1)(c) where two or more transactions are considered to constitute "one arrangement".

AustraliaReal Estate and Construction
Nicholas Afaras
Nicholas Afaras
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In February 2009 the NSW Chief Commissioner issued a ruling on aggregation of dutiable transaction under section 25 of the Duties Act 1997 (NSW).

The aggregation provisions of section 25 were enacted to enable duty to be assessed on a transaction even where parts of the transaction are comprised in separate documents or submitted as apparently distinct transactions. Section 25 of the Act effected this by aggregating multiple dutiable transactions that are substantially one arrangement.

The ruling outlines the manner in which section 25 will be applied and focuses on the circumstances under section 25(1)(c) where two or more transactions are considered to constitute "one arrangement".

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