Aggregated transactions (s. 30) interactive help
Where a number of dutiable transactions together form or give effect to essentially one arrangement, they should be aggregated under section 30 of the Duties Act 2001 as though they were a single transaction.
However, section 30 and section 31 - regarding partitions - do not apply in any circumstances where there is an exchange of property.
Read the public ruling on the aggregation of dutiable transactions (DA030.1) for more information.
Answer the following questions to determine if you should aggregate the transactions you are self assessing.
For example, if you have 1 contract that is transferring 4 units, you are assessing 1 transaction.
If you have 4 separate contracts, 1 for each unit, you are assessing 4 transactions.
Read the definition of dutiable transactions.
- Last reviewed: 1 Jun 2021
- Last updated: 23 Jan 2018
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