UPDATE
Our flowchart Timing is everything to avoid double duty was updated on 19 March 2025 to take account of the updated State Revenue Office Revenue Ruling DA-064v2 Land transfer duty - meaning of land development.
Practitioner flowchart
Advising the purchaser at the beginning of the retainer about the duty implications associated with the timing of land development and nominations, and then again before the nomination occurred, can avoid double duty claims.
Use this flowchart as a guide for when to provide advice and when there is no double duty risk.
LPLC also strongly recommends conveyancing practitioners review their letters of advice to ensure they contain warnings about this issue.
