Top 5 Rulings
- DA085.1—Concession for first homes—occupancy requirements (duties)
- DA030.1—Transfer duty—aggregation of dutiable transactions (duties)
- DA505.1—Residential property transactions: when are valuations required, when are valuation costs to be passed on (duties)
- LTA000.1—The land tax exemption for a home (land tax)
- FHOGA008.2—Rental purchase agreements (first home owner grant)
Useful links
- Duties Act 2001
- First Home Owner Grant Act 2000
- Land Tax Act 2010
- Mineral Resources Act 1989
- Payroll Tax Act 1971
- Petroleum and Gas (Production and Safety) Act 2004
- Taxation Administration Act 2001
- Office of the Queensland Parliamentary Counsel
- Australian Taxation 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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Ruling tools
A Public Ruling, when issued, is the published view of the Commissioner on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue/s it addresses.
A Public Ruling, when issued, is the published view of the Commissioner on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue/s it addresses.
Where a change in legislation or case law (the law) affects the content of a Public Ruling, the change in the law overrides the Public Ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.
What this Ruling is about
- Public Ruling DA117.1.1 outlines an administrative arrangement under which, pending amendment to the Duties Act 2001 (the Duties Act), s. 117 of the Duties Act is expanded to apply even if the rights or interest of a beneficiary are altered, provided that certain conditions are satisfied.
- The Revenue and Other Legislation Amendment Act 2010 amends s. 117 of the Duties Act to give effect to the administrative arrangement referred to above.
- The amendment is effective from 13 August 2004.1
- Public Ruling DA117.1.1 is to be withdrawn.
Ruling and explanation
- Public Ruling DA117.1.1 is no longer in effect.
Date of effect
- This Public Ruling takes effect from the date of issue.
David Smith
Commissioner of State Revenue
Date of issue 16 April 2010
References
| Public Ruling | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| DA117.1.2 | 16 April 2010 | 16 April 2010 | Current |
| DA117.1.1 | 24 February 2009 | 24 February 2009 | 15 April 2010 |
| Supersedes Practice Direction DA 70.1 | 13 August 2004 | 13 August 2004 | 23 February 2009 |
Footnotes
- Section 615 of the Duties Act