Note: Any person undertaking any land development, including lodging a planning permit application, with the knowledge or consent of the vendor, purchaser or nominee prior to the nomination will be deemed the nomination to be a sub-sale, and double duty will be payable.
’Land development’ is defined broadly and includes the following:
preparing a plan of subdivision or taking steps to have it registered
applying for or obtaining a planning permit
applying for or obtaining a building permit or approval
doing anything on the land for which a building permit or approval would be required
requesting an amendment to a planning scheme that would affect the land
developing or changing the land in any way which would increase its value.
Please see Revenue Ruling DA-064v2 Land transfer duty - meaning of land development for guidance on the activities that the Commissioner of State Revenue will consider to be 'land development' as defined in the Duties Act 2000 (Vic)
注意：
如賣方、買方或提名人在提名前知情或同意下進行任何「土地發展」行為，即被視為次級交易（sub-sale），需支付雙倍印花稅。
「土地發展」定義極廣，包括：
