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Archived Rulings

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Ref ID Title Issue Date Related Categories
archive-DA-034 Trading stock/demonstrator vehicle exemptions Motor vehicles
archive-DA-035 Motor vehicle change of use provisions Motor vehicles
archive-DA-047v2 Duty relief on the interposition of a unit trust between stapled security holders and the stapled entities Landholder duty
Other
archive-DA-048 Duty concession for off-the-plan sales (land and building packages and refurbishments) Buying a property
Land transfer duty
archive-DA-055 Obligations on making a relevant acquisition and duty calculation (landholder provisions) Landholder duty
archive-DA-055v2 Obligations on making a relevant acquisition and duty calculation (landholder provisions) Landholder duty
archive-DA-056 Acquisitions of interests in a landholder (landholder provisions) Landholder duty
archive-DA-060 Valuation of land holdings (landholder provisions) Landholder duty
archive-DA-063 Declared public unit trust schemes (landholder provisions) Landholder duty
archive-DA-064 Land transfer duty – meaning of land development Land transfer duty
archive-GEN-006 Subpoenas and their costs in accessing SRO information Other
archive-LTA-003v2 Commissioner's guidelines on rooming house exemptions Land tax
archive-LTA-004 Land used exclusively for charitable purposes Land tax
archive-LTA-005 Charitable exemption and opportunity shops Land tax
archive-PTA-012 Exemption for maternity and adoption leave pay Payroll tax
archive-PTA-021 Exemption for contractors ordinarily rendering services to the public Payroll tax
archive-PTA-026v2 Declaration by exempt clients for employment agency contracts Payroll tax
archive-PTA-031 Commissioner’s discretion to exclude from a group Payroll tax
archive-PTA-036v4 Payroll tax - interest and penalty tax Other
Payroll tax
archive-TAA-001 Personal cheques Other
archive-TAA-004v3 Objections lodged out of time Other
archive-TAA-004v4 Objections lodged out of time Other
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