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Archived Rulings

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Ref ID Title Issue Date Related Categories
archive-DA-014 Transfer of dutiable property under a voluntary winding-up 01/01/2002 Land Transfer Duty
Fire Services Property Levy
archive-DA-034 Trading stock/demonstrator vehicle exemptions 01/02/2006 Motor Vehicles
archive-DA-035 Motor vehicle change of use provisions 01/02/2006 Motor Vehicles
archive-DA-047v2 Duty relief on the interposition of a unit trust between stapled security holders and the stapled entities 01/07/2012 Landholder Duty
Other
archive-DA-048 Duty concession for off-the-plan sales (land and building packages and refurbishments) 19/09/2008 Buying a Property
Land Transfer Duty
archive-DA-055 Obligations on making a relevant acquisition and duty calculation (landholder provisions) 01/07/2012 Landholder Duty
archive-DA-055v2 Obligations on making a relevant acquisition and duty calculation (landholder provisions) 28/04/2020 Landholder Duty
Landholder Duty
archive-DA-056 Acquisitions of interests in a landholder (landholder provisions) 01/07/2012 Landholder Duty
archive-DA-060 Valuation of land holdings (landholder provisions) 01/07/2012 Landholder Duty
archive-DA-063 Declared public unit trust schemes (landholder provisions) 01/07/2012 Landholder Duty
archive-FID-017 Liability to duty of amounts received and repaid in the course of short-term dealings on the same day 31/07/1994 Other
archive-GEN-009v2 General information on private rulings 23/10/2017 Other
archive-LTA-003v2 Commissioner's guidelines on rooming house exemptions 01/01/2013 Land Tax
archive-LTA-004 Land used exclusively for charitable purposes 01/10/2007 Land Tax
archive-LTA-005 Charitable exemption and opportunity shops 01/10/2007 Land Tax
archive-PTA-009 Meaning of "exclusively" for payroll tax charitable exemption 01/07/2007 Payroll Tax
archive-PTA-012 Exemption for maternity and adoption leave pay 01/08/2007 Payroll Tax
archive-PTA-021 Exemption for contractors ordinarily rendering services to the public 01/12/2007 Payroll Tax
archive-PTA-026v2 Declaration by exempt clients for employment agency contracts 01/07/2011 Payroll Tax
archive-PTA-031 Commissioner’s discretion to exclude from a group 01/06/2008 Payroll Tax
archive-PTA-036v3 Payroll tax - interest and penalty tax 21/12/2016 Other
Payroll Tax
archive-TAA-001 Personal cheques 01/11/1997 Other
archive-TAA-004v3 Objections lodged out of time 08/09/2017 Other
Other
archive-TAA-007v3 Interest and penalty tax 20/12/2016 Buying a Property
Car Parks
Growth Areas Infrastructure Contribution
Insurance
Land Tax
Land Transfer Duty
Landholder Duty
Leases, Grants and Transfers
Livestock
Motor Vehicles
Other
Owning a Property
Payroll Tax
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