Victorian SRO updates duty ruling for incorporated associations

The Victorian State Revenue Office (SRO) has released Revenue Ruling DA‑020v2, replacing the long-standing DA‑020 ruling on duty treatment for incorporated associations and amalgamations of incorporated associations. The new ruling took effect on 20 July 2026 and reflects the current legislative framework under the Associations Incorporation Reform Act 2012 (Vic) (AIR Act).

While the practical outcome remains largely unchanged, the ruling provides greater clarity on how the Duties Act applies to these transactions and modernises the SRO’s analysis.

What has changed?

Under the former DA‑020 ruling, the SRO focused on whether a transfer of land arising from the incorporation or amalgamation of an association was exempt from duty under section 53A of the now repealed Associations Incorporation Act 1981 (Vic).

The new ruling adopts a different analytical approach. It confirms that:

• property vested in an incorporated association under sections 9 or 21 of the AIR Act constitutes a statutory vesting of land
• statutory vesting is a dutiable transaction under sections 7, 7A, and 8 of the Duties Act 2000 (Vic)
• an exemption is then available under section 218 of the AIR Act where the vesting occurs to give effect to the incorporation or amalgamation.

This clarification aligns the ruling with the modern Duties Act framework for statutory vestings and successor entities.

What remains the same?

Importantly, the practical duty outcome is unchanged in most cases. The SRO continues to accept that duty relief is available where either:

• land was held on behalf of an unincorporated association before incorporation
• land was held by at least one constituent incorporated association before an amalgamation.

The evidentiary requirements remain largely consistent, with taxpayers required to demonstrate the pre-existing ownership arrangements and the connection between the transfer or vesting and the incorporation or amalgamation process.

Additional guidance

A notable enhancement in DA‑020v2 is the inclusion of practical examples covering both incorporation and amalgamation scenarios. These examples assist taxpayers and advisors in understanding how the exemption applies in practice and provide greater transparency regarding the Commissioner’s approach.

Key takeaway

Although DA‑020v2 does not materially alter the availability of duty relief for incorporated associations, it provides a more detailed and technically accurate explanation of how the exemption operates under current Victorian legislation. Incorporated associations, sporting clubs, community organisations, and their advisors should ensure future duty analyses are framed by reference to the statutory vesting provisions in the AIR Act and the corresponding exemption in section 218, rather than the repealed provisions relied on in the former ruling.

How SW can help

SW can assist incorporated associations, sporting clubs, community organisations, and other similar entities to navigate the updated ruling, assess whether duty relief is available, and prepare the supporting evidence required by the SRO. We can also review proposed incorporation or amalgamation steps early in the process to help identify duty risks, structure transactions efficiently, and ensure the relevant statutory requirements are properly addressed.

If you would like to discuss how these changes may affect your organisation, please reach out to your SW advisor or contact our team for further assistance.

Contributors

Blake Trad | Senior Consultant, Tax