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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Fuel Subsidy Scheme
Rulings are grouped below. You can click on 'number', 'name' or 'description' to sort alphabetically.
| Number | Name | Description | |
|---|---|---|---|
| Bulk end users | |||
 |
FSA000.2.1 | Information on storage sites for bulk end users | Storage site—clarifies the meaning of ‘storage site’ and the Commissioner’s interpretation of ‘fuel tank’ (Replaces Practice Direction NFSS 2.1) |
|
FSA035.1.1 | Information for bulk end users requesting a variation to claim period | Claim period—outlines the circumstances in which the Commissioner may approve a claim period of other than three months (Replaces Practice Direction NFSS 1.8) |
| Retailers | |||
|
FSA000.1.1 | Diesel engine road vehicles entitlement to a fuel subsidy | Diesel fuel—clarifies when diesel used in a diesel engine road vehicle will be eligible for a subsidy (Replaces Practice Direction NFSS 9.3) |
|
FSA009.1.1 | Meaning of retailer—sale to the public | Retailer—clarifies the circumstances in which a person will be taken to be a ‘retailer’ selling fuel from or through a fixed site in Queensland to the public (Replaces Practice Direction NFSS 4.1) |
|
FSA011.1.1 | Meaning of retail quantity for the retail scheme | Retail quantity—clarifies how the 2,000 litre limit prescribed by s.11(3) of the Fuel Subsidy Act 1997 will be determined for supplies to a person from a retail site within a day (Replaces Practice Direction NFSS 5.1) |
|
FSA032A.1.1 | Diesel engine road vehicles apportionment models and record keeping requirements | Diesel fuel—outlines alternative methods for determining what proportion of diesel purchased by a person is used for off-road purposes, and the record keeping requirements for retail purchases of diesel for diesel engine road vehicles (Replaces Practice Direction NFSS 10.2) |
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.