Things Fixed to Land and Rights relating to Fixed Infrastructure

DA 26 - The Commissioner’s interpretation of things fixed to land and rights relating to fixed infrastructure.

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.


Duties Ruling - Things fixed to land and rights relating to fixed infrastructure
Page reviewed 22 March 2021