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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Land tax
Rulings are grouped below. You can click on 'number', 'name' or 'description' to sort alphabetically.
| Number | Name | Description | |
|---|---|---|---|
| Exemption & deductions | |||
 |
LTA000.1.2 | Principal place of residence deduction—trustees | Principal place of residence (PPR) concession—clarifies the availability of the PPR deduction in relation to land owned by trustees (Replaces Public Ruling LTA000.1.1) |
|
LTA003E.1.2 | When land is used as a principal place of residence | Principal place of residence (PPR) concession—outlines the criteria the Commissioner will use to determine if land is used as a person’s PPR (Replaces Public Ruling LTA003E.1.1) |
|
LTA003E.2.2 | Principal place of residence deduction—house demolished or vacant | Principal place of residence (PPR) concession—clarifies the circumstances in which land will be considered to be a person’s PPR where the person is temporarily residing elsewhere on account of the demolition or renovation of an existing home (Replaces Public Ruling LTA003E.2.1) |
|
LTA003EA.1.2 | The land tax concession for a principal place of residence | Principal place of residence (PPR) concession—outlines the exemption or deduction available in relation to land used as a PPR, including the impact of family letting and work-from-home arrangements (Replaces Public Ruling LTA003EA.1.1) |
|
LTA011.1.2 | Guidelines for determining the business of agriculture, pasturage or dairy farms | Primary production deduction—provides guidelines to assist in determining whether a business of agriculture, pasturage or dairy farming is being carried on (Replaces Public Ruling LTA011.1.1) |
|
LTA011.2.2 | Deduction for the business of agriculture, pasturage or dairy farming—forestry | Primary production deduction—outlines the circumstances in which forestry operations can be classified as the business of agriculture (Replaces Public Ruling LTA011.2.1) |
|
LTA013.1.2 | Exemption for trade unions | Trade union exemption—clarifies the meaning of ‘trade union’ for land tax purposes and whether vacant land held by a trade union qualifies for an exemption (Replaces Public Ruling LTA013.1.1) |
| General | |||
|
LTA003B.1.2 | Contracts for the sale and purchase of land—who is the owner? | Ownership—clarifies who is liable for land tax when an agreement for the sale of land has been made but not yet completed as at the relevant 30 June (Replaces Public Ruling LTA003B.1.1) |
|
LTA003CA.1.2 | Meaning of ‘held for sale’ | Subdivided land—outlines how the Commissioner will determine whether a parcel of land is ‘held for sale’ for the purposes of s.3CA of the Land Tax Act 1915 (Replaces Public Ruling LTA003CA.1.1) |
|
LTA003F.1.2 | Application of Section 3F to superannuation funds | Trusts—clarifies whether the primary production deduction and principal place of residence concession are applicable to superannuation funds which are trusts, and whether members of such funds are ‘beneficiaries’ for the purposes of s.3F(3) of the Land Tax Act 1915 (Replaces Public Ruling LTA003F.1.1) |
|
LTA007.1.2 | Assessment of deeds of grant in trust | Liability—clarifies whether land subject to a deed of grant in trust from the Crown is liable for land tax (Replaces Public Ruling LTA007.1.1) |
|
LTA020.1.2 | Section 20 of the Land Tax Act 1915 | Withdraws Public Ruling LTA020.1.1 which outlined the Commissioner's practice for administering land tax before the Land Tax Act 1915 became a revenue law under the Taxation Administration Act 2001 on 1 July 2009. |
|
LTA025.1.2 | Joint owners—application of Section 25(2A) | Assessments—provides guidance as to the circumstances under which the Commissioner will exercise the discretion under s.25(2A) of the Land Tax Act 1915 to assess joint owners of land as if the land were owned by one person (Replaces Public Ruling LTA025.1.1) |
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.