Transportable homes

Status: Current
Version Number: 1
Legislation: Stamp Duties Act 1923
Date Issued: 16 August 2010

Revenue Rulings do not have the force of law.

Preamble

The Stamp Duties Act 1923 is taxation law for the purposes of the Taxation Administration Act 1996.

Any document that conveys property is liable to ad valorem conveyance duty subject to any concession, rebate or exemption.

As there is no concession rebate or exemption on the transfer of a transportable home, this is therefore subject to stamp duty.

Ruling

The Treasurer has approved ex gratia payments equal to the stamp duty paid or payable on the conveyance of a transportable home.

This approval will apply to instruments entered into on or after 1 July 2009.

A conveyance of a transportable home should be forwarded to RevenueSA for processing with an Application for Opinion Form to enable an ex gratia payment to be facilitated.

Additionally, any taxpayer who has paid stamp duty in relation to the conveyance of a transportable home since 1 July 2009 may apply in writing to the Commissioner of State Taxation seeking an ex gratia payment equal to the amount of stamp duty paid. Please include a copy of the stamped instrument.

View this Revenue Ruling as a PDF (PDF 192KB)