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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Duties
Rulings are grouped below. You can click on 'number', 'name' or 'description' to sort alphabetically.
| Number | Name | Description | |
|---|---|---|---|
| Concessions | |||
 |
DA024.1.1 | Concessional ($5) duty on a transfer of mortgage | Mortgage transfer—clarifies the meaning of ‘solely over land in Queensland’ and outlines how transfer duty will be charged if more than one mortgage is transferred in one transaction (Replaces Practice Direction DA 39.3) |
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DA085.1.2 | Concession for homes and first homes—occupancy requirements | Home concession—clarifies the meaning of ‘entitled to possession’ and ‘principal place of residence’ and the circumstances when the Commissioner will reassess transfer duty to remove, either in full or in part, the home concession (Replaces Public Ruling DA085.1.1) |
|
DA086A.1.1 | Inclusion of chattels in the acquisition of a home or first home | Home concession—outlines when chattels, included in the acquisition of a home, will be deemed to be part of the residential land and receive the benefit of home concession (Replaces Revenue Ruling DA 3.2) |
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DA087.1.1 | Concession for homes and first homes—residential purposes | Home concession—clarifies when land is used for ‘residential purposes’ (Replaces Revenue Ruling DA 1.3) |
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DA105.1.1 | Concession for particular family businesses—descendant who is a minor | Family business — provides examples of when property transferred to a person as trustee will be eligible for the concession for family businesses (Replaces Practice Direction DA 15.2) |
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DA105.2.1 | Guidelines for determining the existence of a business—family businesses | Family business—provides guidelines to assist in determining the existence of a business (Replaces Practice Direction DA 16.1) |
| Corporate trustee duty | |||
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DA207.1.1 | Benefit relating to property held on trust by a corporate trustee | Relevant acquisition—outlines when a person is considered to obtain a benefit relating to property held on trust by a corporate trustee (Replaces Revenue Ruling DA 11.1) |
| General | |||
|
DA000.1.1 | Private rulings on unexecuted instruments or proposed transactions | Private rulings—outlines the terms on which the Commissioner will provide a private ruling on unexecuted instruments or proposed transactions (Replaces Revenue Ruling DA 16.5) |
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DA000.3.1 | Securitisation transactions | Securities—clarifies certain securitisation transactions in relation to mortgage-backed securities, asset-backed securities and corporate debt securities (Replaces Practice Direction DA 38.4) |
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DA000.5.1 | Securities—recognised stock exchange—stapled securities | Securities—outlines the Commissioner’s view of the application of the Duties Act 2001 to transactions involving stapled securities (Replaces Practice Direction DA 78.3) |
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DA149.1.1 | Debt factoring agreements | Exemptions—clarifies the operation of the exemption in s.149(1) of the Duties Act 2001 for debt factoring agreements (Replaces Practice Direction DA 68.1) |
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DA426.1.1 | Liability to duty of parties to a transaction to which the State is a party | Exemptions—clarifies the Commissioner’s practice where all parties to a transaction are liable for duty and one of those parties is the State (Replaces Practice Direction DA 51.3) |
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DA427.1.1 | Transfer duty relief—incorporation of certain associations | Exemptions—outlines an administrative arrangement under which ex gratia relief from transfer duty will be provided on the vesting of property resulting from an association’s incorporation under the Corporations Act 2001 in certain circumstances (Replaces Practice Direction DA 58.1) |
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DA495.1.2 | Adjudication fees | Fees—outlines the circumstances when the Commissioner will waive the adjudication fee otherwise payable under the Duties Act 2001 (Replaces Public Ruling DA495.1.1) |
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DA498A.1.1 | Securities quoted on the market operated by a recognised stock exchange | Securities—clarifies the application of the Duties Act 2001 to transactions concerning securities that are temporarily suspended from quotation on the market operated by a recognised stock exchange (Replaces Practice Direction DA 79.2) |
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DA501.1.1 | Variations to agreements for the transfer of land | Consideration—outlines the transfer duty implications in relation to certain practices used to vary the purchase price or other essential elements of an agreement for the transfer of land (Replaces Practice Direction DA 3.1) |
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DA501.2.1 | Treatment of barter or trade dollars | Consideration—outlines how barter trade, trade dollars or credit units are assessed for duty. |
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DA505.1.2 | Residential property transactions: when are valuations required ... | Dutiable value—outlines the circumstances in which valuations of residential property are required by the Commissioner, the standard of valuations required and when the costs of valuations will be recovered from the client (Replaces Public Ruling DA505.1.1) |
| Insurance duty | |||
|
DA353.1.1 | Insurance duty on contracts of general insurance subject to GST | Insurance—clarifies how insurance duty is imposed on a general insurance contract, other than an accident insurance contract, where the policy attracts GST (Replaces Revenue Ruling DA 6.1) |
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DA356.1.1 | Insurance duty on policies of accident insurance subject to GST | Insurance—clarifies how insurance duty is imposed on an accident insurance contract where the policy attracts GST (Replaces Revenue Ruling DA 7.1) |
| Land rich duty | |||
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DA158.1.1 | Acquisitions of interests in a corporation previously listed on a stock exchange | Relevant acquisition—clarifies whether interests acquired by persons in a land rich corporation are to be aggregated with interests previously acquired by related persons at a time when the corporation was a listed on a recognised stock exchange (Replaces Practice Direction DA 65.2) |
|
DA164.1.1 | Land rich duty—Related persons—s.164(2) of the Duties Act 2001 | Related persons—outlines when the Commissioner will hold that an acquisition of shares in an unlisted corporation is a majority acquisition by related persons for the purposes of the land rich duty provisions. |
|
DA164.2.1 | Land rich duty—Related person's interest used and acquired independently ... | Related persons—outlines what information is required for the Commissioner to be satisfied that the acquisition of shares by related persons is independent and therefore not a majority acquisition for the purposes of the land rich duty provisions. |
| Registered self assessors | |||
|
DA000.2.2 | Self assessors | Self assessors—outlines the rights and obligations of self assessors under the Duties Act 2001 and the Taxation Administration Act 2001 (Replaces Public Ruling DA000.2.1) |
| Transfer duty | |||
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DA000.4.1 | Duty implications of dealings with water entitlements | Dutiable transactions—outlines the transfer duty implications of various dealings with water entitlements (Replaces Practice Direction DA 57.4) |
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DA000.6.1 | Transfer duty–administrative arrangement–Native title | Dutiable transactions—outlines an administrative arrangement that provides transfer duty relief in relation to certain land transactions involved in the settlement of native title claims (Replaces Practice Direction DA 76.1) |
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DA009.1.1 | Surrender of an option to purchase land | Dutiable transactions—clarifies whether transfer duty is imposed on a surrender of an option to purchase land in Queensland (Replaces Practice Direction DA 53.1) |
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DA010.1.1 | Right to income from dutiable property | Dutiable property—clarifies the circumstances where a transaction relating to an existing right to the income from dutiable property will be dutiable (Replaces Practice Direction DA 40.1) |
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DA010.2.1 | Transfers of secured and unsecured debts | Dutiable property—clarifies the circumstances under which a transfer, or agreement for the transfer, of secured and unsecured debts will be dutiable (Replaces Practice Direction DA 41.4) |
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DA011.1.1 | Transfer duty on dutiable transactions subject to GST | Dutiable value—clarifies how transfer duty is imposed on dutiable transactions that attract GST (Replaces Revenue Ruling DA 24.1) |
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DA011.2.1 | Distinguishing between rent and premium | Dutiable value—provides guidelines to assist in determining whether an up-front payment for a lease of land in Queensland is a premium or rent (Replaces Practice Direction DA 73.1) |
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DA012.1.1 | Amounts payable by a purchaser under a special condition of an agreement | Consideration—provides examples of amounts payable by a purchaser under a special condition of an agreement for the transfer of dutiable property that would be included in the consideration under s.12 of the Duties Act 2001 (Replaces Practice Direction DA 19.1) |
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DA016.1.1 | Liability for transfer duty in relation to a transfer of dutiable property | Liability—clarifies when liability for transfer duty arises in relation to a transfer of dutiable property only executed by the transferor and the circumstances in which a transfer will not be assessed (Replaces Practice Direction DA 7.1) |
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DA016.2.1 | Form 1 Transfer signed under a power of attorney | Liability—clarifies whether a Form 1 Transfer signed by an attorney on behalf of the transferor under the authority of a power of attorney will be assessed for transfer duty (Replaces Practice Direction DA 12.1) |
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DA019.1.2 | Extension of time to lodge an agreement transferring dutiable property | Lodgement requirements—outlines when the Commissioner may grant an extension of time to lodge an agreement for the transfer of dutiable property (Replaces Public Ruling DA019.1.1) |
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DA022.1.1 | Nominee agreements—under an agency relationship | Nominee agreements—outlines the evidence required for the Commissioner to be satisfied that a purchaser was acting as an agent for a principal when entering into an agreement for the transfer of dutiable property (Replaces Revenue Ruling DA 10.1) |
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DA030.1.1 | Transfer duty – aggregation of dutiable transactions | Aggregation—provides examples of how the aggregation provision in s.30 of the Duties Act 2001 applies to common real estate transactions |
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DA035.1.1 | Business assets—residence of a company | Queensland business assets—examines where a company is considered to reside for the purposes of determining whether a debt of a business is a Queensland business asset (Replaces Practice Direction DA 49.1) |
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DA117.1.1 | Transfer duty—change of trustee exemption | Exemptions—outlines an administrative arrangement that expands the exemption from transfer duty available under s.117 of the Duties Act 2001 for a change of trustee (Replaces Practice Direction DA 70.1) |
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DA121.1.1 | Security trusts | Exemptions—clarifies the operation of the exemption in s.121 of the Duties Act 2001 for trust acquisitions and trust surrenders in security trusts (Replaces Practice Direction DA 42.3) |
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DA124.1.1 | Distribution in the estate of deceased person—power to appropriate | Exemptions—clarifies the operation of the exemption in s.124 of the Duties Act 2001 for certain dutiable transactions associated with deceased estates where the executor has a power to appropriate (Replaces Practice Direction DA 20.2) |
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DA124.2.1 | Transfer duty on dutiable transactions in accordance with the Succession Act | Exemptions—clarifies the transfer duty implications for dutiable transactions that evidence or effect the distribution of property in a deceased estate in accordance with certain provisions of the Succession Act 1981 (Replaces Practice Direction DA 26.1) |
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DA151.1.1 | Transfers or agreements by way of gift of residential land—marriage or defacto | Exemptions—clarifies the operation of the exemption in s.151 of the Duties Act 2001 for the transfer of an interest in residential land from one party of a marriage or de facto relationship to the other party in certain circumstances (Replaces Practice Direction DA 67.1) |
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DA152.1.1 | Correcting a clerical error in a previous transfer | Exemptions—clarifies the operation of the exemption in s.152 of the Duties Act 2001 for a dutiable transaction that corrects a clerical error in a previous transaction, including what evidence is required (Replaces Practice Direction DA 55.2) |
| Vehicle registration duty | |||
|
DA378.1.1 | Vehicle registration duty—registration or transfer of vehicles subject to GST | GST—clarifies how vehicle registration duty is imposed on an application to register or transfer a vehicle which attracts GST (Replaces Revenue Ruling DA 8.1) |
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DA395.1.1 | Reassessment of vehicle registration duty—cancelled transaction | Reassessments—outlines the circumstances under which the Commissioner will reassess vehicle registration duty when the transaction for the sale or purchase of the vehicle is cancelled. |
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.