Public Ruling DA105.3.2 Extension of concession for dutiable transactions for family businesses of primary production

A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.

Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.

What this ruling is about

  1. Public Ruling DA105.3.1 outlines an approved administrative arrangement that, pending legislative amendment to the Duties Act 2001 (the Duties Act), enables the Duties Act to be administered on the basis that a reference to business property is taken to be a reference to dutiable property. The administrative arrangement was approved on 12 October 2016.
  2. The Revenue and Other Legislation Amendment Act 2018 amends the definition of ‘business property’ in Schedule 6 of the Duties Act to give effect to the administrative arrangement.
  3. The amendment is taken to have had effect from 12 October 2016.1
  4. Public Ruling DA105.3.1 is to be withdrawn.

Ruling and explanation

  1. Public Ruling DA105.3.1 is no longer in effect.

Date of effect

  1. This public ruling takes effect from the date of issue.


Elizabeth Goli
Commissioner of State Revenue
Date of issue: 12 November 2018


 Public Ruling Issued  Dates of effect
From To
DA105.3.2  12 November 2018 12 November 2018 Current
DA105.3.1  20 December 2016 20 December 2016 11 November 2018


  1. Section 674 of the Duties Act