The Tasmanian State Revenue Office (SRO) has published PUB-DT-2019-5 Duty Aggregation: Public Ruling (

During consultation with the LST Property & Commercial Law Committee, the SRO has requested the profession to provide examples of aggregation assessments issued by the SRO that the profession considers should not be aggregate or where an exemption did not but should have applied.

The Property & Commercial Law Committee’s primary concern is the possible aggregation of:

  1. non-voluntary transfer of land interests to multiple transferees under court order (e.g. trust disputes);
  2. unilateral transfers of land interests to multiple transferees (e.g. in kind (in specie) trust distributions to multiple beneficiaries);
  3. the excess value (e.g. owelty) on unequal land partitions between multiple co-owners; and
  4. time proximate family transactions (e.g. parents and relative buy in same land estate) or business transactions (e.g. unrelated parties separately acquire land and dutiable goods from the same vendor) that are not contractually or factually inter-dependent.

Aggregation of the above transactions occurs or is administratively excluded under comparative rulings in other jurisdictions.

The Property & Commercial Law Committee seeks written examples with sufficient SRO identifiers from the profession that can be provided to the SRO on or before 10 February 2022. Please email LST Executive Assistant

If you wish to discuss the lodgement of examples, please contact LST Deputy Executive Director Francesca Beattie on (03) 62 344 133 or committee member Ron Jorgensen, Partner, Thomson Geer on (03) 80803729 or at