Landholder duty

Landholder duty is charged on certain acquisitions of an interest in a landholder.

A landholder is any corporation or unit trust scheme that has an entitlement, either directly or through a linked entity, to land assets in Western Australia with an unencumbered value of $2 million or more.

See the landholder duty fact sheet.

An acquisition is subject to landholder duty if it is an acquisition of a significant interest which is

  • a 90% or greater interest in a landholder that is listed on the ASX or other prescribed financial market or
  • a 50% interest in a landholder that is not listed on the ASX or other prescribed financial market.

An acquisition is also subject to landholder duty if a person who has a significant interest acquires a further interest.

Landholder duty is assessed at the general rate of duty on the value of the acquirer’s interest in the landholder immediately after the acquisition. The acquirer’s interest is based on the value of the landholder. This includes all land assets and chattels held by the landholder or a proportional value of these held by any linked entities.

For further information about linked entities see section 156 of the Duties Act 2008 and Commissioner's Practice DA 41 'Landholder Duty - Extent of Interest in Discretionary Trust'.

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Interests held by related persons may be combined to work out if a significant interest has been acquired.

For information about the treatment of related persons, including when acquisitions between related persons will be charged with duty, see Commissioner’s Practice DA 2 'Landholder Duty - Related Persons and Commissioner's Discretion'

Revenue Ruling DA 9 ‘Landholder Duty – Meaning of Entitlement’ sets out how we treat interests in a landholder held by trustees.


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Lodge an acquisition statement or an agreement for the acquisition.

You must lodge a landholder acquisition statement or copy of an agreement for the acquisition within two months after the acquisition occurs, along with the information in the duties information requirements.

An acquisition occurs

  • when any agreement for the acquisition is made or
  • if there is no agreement, when the share or unit register of the landholder is updated.

Apply to lodge periodical statements if you have a significant interest in a landholder and will regularly be acquiring further interests.


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Landholder transactions may require valuation before an assessment can be issued.

In some cases we will request that the Valuer General provide a valuation of land (including mining tenements).

For more complex transactions, we will usually require the taxpayer to provide a written valuation of land.

See more information about valuing land for duties purposes.

If you are required to provide a written valuation, we may apply penalty tax if you fail to provide one and we may recover from you the costs of obtaining our own valuation.

In certain circumstances the Commissioner may consider making an interim assessment or a compromise assessment of the amount of duty to be paid. A complete assessment will be made following an interim assessment.


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Some landholder acquisitions are exempt from duty.

Exemptions from landholder duty are available for

Page reviewed 19 September 2019