NSW stamp duty: partitions of land

The NSW Office of State Revenue (OSR) has released Revenue Ruling DUT 35 (Partitions of Land), which replaces Revenue Ruling SD 178. It states that s 30 of the Duties Act 1997 (NSW) provides a concessional basis for assessing duty on a dutiable transaction that constitutes a partition of property comprised of land in NSW. It says this Ruling details how the concession applies and relates to partitions effected on or after 27 June 2005