Landholder Duty Circular

New Circular ‘LHD001 – Calculation of Landholder Duty’, effective 29 July 2021.

This circular identifies how landholder duty in the ACT is calculated, including how relevant acquisitions are valued, and provides clarity as to the calculation of multiple acquisitions.

To locate the circular, use the following link from the ACT Revenue Office website: Calculation of Landholder Duty.

Landholder duty is imposed on certain transactions when a person (which can include a company, trustee, or an association) makes a relevant acquisition in a landholder, who has an interest in land in the ACT.

More information on landholder duty is available at the ACT Revenue Office website: www.revenue.act.gov.au/duties/land-holder-duty.