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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First home owner grant
Rulings are grouped below. You can click on 'number', 'name' or 'description' to sort alphabetically.
| Number | Name | Description | |
|---|---|---|---|
| Grant | |||
 |
FHOGA000.1.1 | Meaning of 'home' and 'residential property' | Home/residential property—provides guidelines to assist in determining whether a particular building is a home, or if a particular property is residential property (Replaces Practice Directions FHOG 4.2 and FHOG 7.1) |
|
FHOGA005.1.1 | Multiple eligible transactions | Eligible transaction—clarifies which eligible transaction the grant can be claimed in relation to where there are multiple eligible transactions (Replaces Practice Direction FHOG 5.1) |
|
FHOGA005.2.1 | Eligible transactions under the First Home Owner Grant Act 2000—oral contracts | Eligible transaction—clarifies the circumstances in which the Commissioner will be satisfied there is a completed eligible transaction where no written contract exists (ie an oral contract) (Replaces Revenue Ruling FHOG 2.1) |
|
FHOGA006.1.2 | Conversion of non-residential premises to a home | Residential property—clarifies the Commissioner’s position in relation to the availability of the grant in respect of non-residential premises that are converted into a home (Replaces Public Ruling FHOGA006.1.1) |
|
FHOGA008.1.1 | An interest that is subject to a trust | Relevant interest—outlines the evidence required by the Commissioner to be satisfied that a property is held subject to a trust (Replaces Practice Direction FHOG 3.2) |
|
FHOGA008.2.1 | Rental purchase agreements | Relevant interest—clarifies whether a Rental Purchase Agreement with the Department of Housing constitutes a relevant interest (Replaces Revenue Ruling FHOG 3.1) |
|
FHOGA010.1.1 | When must the eligibility criteria be satisfied | Eligibility criteria—clarifies when the eligibility criteria need to be satisfied for a grant to be approved (Replaces Practice Direction FHOG 11.1) |
|
FHOGA015.1.1 | Residence requirements | Eligibility criteria—outlines the evidence the Commissioner will consider in determining whether an applicant occupied a home as their principal place of residence (Replaces Practice Direction FHOG 10.2) |
|
FHOGA016.1.1 | Signing a first home owner grant application by a person other than an applicant | Applications—clarifies whether an application signed by a person other than the applicant will be accepted by the Commissioner (Replaces Practice Direction FHOG 1.1) |
|
FHOGA019.1.1 | Instalment contracts | Payment—clarifies whether a grant will be paid prior to completion of an instalment contract (Replaces Practice Direction FHOG 2.2) |
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.