Published Date: 24 Jun 2013
We request guidance from the Commissioner in the form of a public ruling in relation tothe treatment of a tenant’s fixtures for the purpose of determining a liability to dutyunder the Duties Act 2000 (Vic) (Act) in the context of:
a) the transfer or assignment of a lease as part of a sale of business; and
b) an acquisition in a landholder.
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Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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