Top 5 Rulings
- DA085.1—Concession for homes and 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)
- LTA003E.1—When land is used as a principal place of residence (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 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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Public Rulings
An authoritative explanation of how the law is applied
Public Rulings set out the Commissioner’s interpretation of the laws that he administers. They may clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.
Many Practice Directions and Revenue Rulings have been converted into Public Rulings and others are under review.
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Tax administration
Rulings are grouped below. You can click on 'number', 'name' or 'description' to sort alphabetically.
| Number | Name | Description | |
|---|---|---|---|
| General | |||
 |
TAA000.1.2 | Part 6 of the Taxation Administration Act 2001—objections and appeals | Objections and appeals—outlines the process, requirements and timeframes for a taxpayer dissatisfied with a decision or assessment to object or appeal (Replaces Public Ruling TAA000.1.1) |
|
TAA060.1.2 | Remission of unpaid tax interest | Unpaid tax interest—outlines the circumstances in which the Commissioner will remit unpaid tax interest (Replaces Public Ruling TAA060.1.1) |
|
TAA060.2.2 | Penalty tax | Penalty tax—outlines the circumstances in which the Commissioner will remit penalty tax, and the extent of such remission (Replaces Public Ruling TAA060.2.1) |
|
TAA060.3.2 | Penalty tax—home concessions | Penalty tax—outlines the circumstances in which the Commissioner will remit penalty tax, and the extent of such remission, in relation to reassessments of home concessions (Replaces Public Ruling TAA060.3.1) |
|
TAA151.1.2 | Circumstances where the Commissioner will extend the date for complying | Lodgement requirements—outlines the circumstances in which the Commissioner will extend the time for a taxpayer to lodge information or documents (Replaces Public Ruling TAA151.1.1) |
What do the Ruling numbers mean?
Public Rulings are numbered consistently to help you search by Act and section. Using DA009.2.1 as an example: DA = Duties Act, 009 = section 9, 2 = second Ruling, 1 = version 1.