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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General
Rulings are grouped below. You can click on 'number', 'name' or 'description' to sort alphabetically.
| Number | Name | Description | |
|---|---|---|---|
| General | |||
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GEN001.2 | Public Ruling system: explanation and status | Public Rulings—outlines the operation of the Public Rulings system (Replaces Public Ruling GEN001.1) |
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GEN002.1 | Withdrawal of Revenue Rulings and Practice Directions | Revenue Rulings and Practice Directions—outlines the abolition of the Revenue Rulings and Practice Directions systems as of 23 February 2009 |
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GEN003.2 | Exempt institutions and exempt charitable institutions | Exempt institutions—provides guidelines as to how the Commissioner will determine whether an organisation qualifies as an exempt institution or exempt charitable institution (Replaces Public Ruling GEN003.1) |
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GEN004.2 | Relief of poverty | Exempt institutions—provides guidelines as to how the Commissioner will determine whether an organisation’s principal object or pursuit is the relief of poverty (Replaces Public Ruling GEN004.1) |
|
GEN005.2 | Public benevolent institutions | Exempt institutions—provides guidelines as to how the Commissioner will determine whether an organisation is a public benevolent institution (Replaces Public Ruling GEN005.1) |
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GEN006.2 | Guidelines as to charitable object or an object promoting the public good | Exempt institutions—provides guidelines as to how the Commissioner will determine whether an organisation’s principal object or pursuit is the fulfilling of a charitable object or the promotion of the public good (Replaces Public Ruling GEN006.1) |
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GEN007.2 | Application of GST to certain state taxes, fees and charges | GST—outlines which taxes, fees and charges administered or imposed by the Commissioner are exempt from GST (Replaces Public Ruling GEN007.1) |
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GEN008.2 | Subpoenas, warrants and notices to produce directed to the Commissioner | Legal process—outlines the Commissioner’s obligations under the laws administered by him in relation to requests and demands for information (Replaces Public Ruling GEN008.1) |
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.