This ruling clarifies how the Commissioner will determine if a thing is fixed to land and whether duty applies to:
- fixed infrastructure control rights
- fixed infrastructure access rights and
- fixed infrastructure statutory licences.
See Commissioner's Practice DA 46 'Things fixed to land that are removed' for information about when the Commissioner will extend the time allowed for a thing to be permanently removed from land.
Documents
Duties Ruling - Things fixed to land and rights relating to fixed infrastructure
Superseded CP DA 6.1
Superseded CP DA 6.0
Superseded CP DA 7.0