The Victorian Office of State Revenue (OSR) has released the following publications on the new landholder duty provisions which commenced operation on 1 July 2012:
- Duties Act Bulletin DUT 2/12 (Duties Act 2000 – Landholder provisions);
- Revenue Rulings:
▪ DA.055 (Obligations on making a relevant acquisition and calculation of duty);
▪ DA.056 (Acquisitions of interests in a landholder);
▪ DA.057 (Meaning of “associated transaction”);
▪ DA.058 (Constructive ownership of land holdings through linked entities);
▪ DA.059 (Constructive ownership of land holdings of discretionary trusts);
▪ DA.060 (Valuation of land holdings);
▪ DA.061 (General issues relating to trust registration applications);
▪ DA.062 (Declared wholesale unit trust schemes);
▪ DA.063 (Declared public unit trust schemes);
- Duties Forms:
▪ Duties Form 58 (Section 83 – Landholder acquisition statement);
▪ Duties Form 59 (Application for registration as a wholesale unit trust scheme or an imminent wholesale unit trust scheme or a declared wholesale unit trust scheme);
▪ Duties Form 60 (Application for registration as a declared public unit trust scheme); and
[LTN 107, 5/6]