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ARTICLE · 07 NOVEMBER 2017

Duty payable on partitioning of NSW land

Carroll & O'Dea
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NSW Revenue Ruling No. DUT 35 Version 2 will help to clarify the duty consequences of partitioning New South Wales land.

AustraliaTax
Selwyn Black
Selwyn Black
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Version 2 of Revenue Ruling No. DUT 35 has been released by Revenue NSW. The ruling helps to clarify the duty consequences of partitioning New South Wales land.

What is a partition?

  1. A partition occurs for the purpose of Section 30 of the Duties Act 1997 (NSW) when dutiable property comprised of land in New South Wales that is held by persons jointly (as joint tenants or tenants in common) is transferred or agreed to be transferred to one or more of those persons.
  2. The ruling clarifies that:
    • NSW land that is not held jointly cannot be assessed under Section 30 (for example where land is held in the form of a dual entitlement);
    • any partitioning of estate land by a trustee, executor or executrix does not fall within Section 30; and

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