ARTICLE · 06 NOVEMBER 2023

Victoria SRO Ruling Alert: Sub-sale duty update

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The sub-sale duty regime was introduced as an anti-avoidance measure to prevent land transfer duty being circumvented.

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The State Revenue Office of Victoria (SRO) has announced today that Revenue Ruling DA-064v2 (Ruling) has been published, revising some aspects of Revenue Ruling DA-064 (Former Ruling).

The Ruling further clarifies the SRO's interpretation of the activities taken by the Commissioner to constitute land development under the sub-sale duty provisions.

While the sub-sale duty regime was introduced as an anti-avoidance measure to prevent land transfer duty from being circumvented when the initial purchaser on-sells to a third party, more often than not, sub-sale duty negatively impacts related parties who are unaware that double-duty could apply through the nomination process if a sub-sale occurs.

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