The Duties Act 2008 contains several provisions about how transfer and landholder duty apply when two or more transactions are substantially one arrangement.
This ruling consists of three parts:
- the background which lists the provisions of the Duties Act where the concept of substantially one arrangement is relevant
- general guidance on when transactions are substantially one arrangement and
- annexures with specific guidance on how the concept of substantially one arrangement relates to the particular provisions of the Duties Act.
The information in each annexure should be read in conjunction with the general guidance.
