Whether transactions will be linked under section 30 depends upon their relevant circumstances. These include:
- if the transactions are contained in one instrument
- if contained in separate instruments, any of the transactions are conditional on entry into, or completion of, any of the other transactions
- whether the parties to any of the transactions are the same, or are related
- the timeframe over which the transactions take place
- whether, before the transactions take place, the dutiable properties were used together or dependently, by the transferor or transferors
- whether, after the transactions take place, the dutiable properties are used together or dependently, by the transferee or transferees.
Transfer duty for transactions linked under an aggregation will be calculated on the total consideration or value of all the transactions, when the liability date for each arose, and apportioned between them.
Each party to the dutiable transactions must, when lodging them for assessment, give notice stating details known to them about:
- all of the dutiable property included or to be included in the arrangement
- the dutiable value of each dutiable transaction.
See Public Ruling DA030.1—Transfer duty—aggregation of dutiable transactions for more information.