Useful links
- Duties Act 2001
- First Home Owner Grant Act 2000
- Land Tax Act 1915
- Payroll Tax Act 1971
- Taxation Administration Act 2001
- Community Ambulance Cover Act 2003
- Office of the Queensland Parliamentary Counsel
- Australian Tax Office
- NSW Office of State Revenue
- Vic. State Revenue Office
- WA Office of State Revenue
- RevenueSA
- Tas. State Revenue Office
- ACT Revenue Office
- NT Revenue Office
- Commonwealth of Australian Law
- Australasian Legal Information Institute
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Legislation & Rulings
An explanation of how the law is applied
Here you can access the Commissioner’s Public Rulings, view information about the legislation we administer and find out about your rights and responsibilities under state revenue law.
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Legislation we administer
A list and brief explanation of the legislation we administer at the Office of State Revenue.
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Historical information
Here you can access superseded Revenue Rulings and Practice Directions, as well as publications that relate to how the law was applied in earlier years.
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Penalties
If you do not pay a tax liability on time, or pay an incorrect amount, you may be charged unpaid tax interest (UTI) and penalty tax.
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Lodging and record keeping
How do you lodge documents? What records must you keep and for how long?
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Objections and appeals
What is the process for objecting or appealing one of the Commisioner's decisions?
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GST information
How does the federal goods and services tax affect state taxes?
Public Rulings
We have a new single-ruling system to replace Practice Directions and Revenue Rulings.
Changes to legislation
The latest proposed changes to legislation can be found here.