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This ruling replaces DA-052. It clarifies that the current timeframe for payment is 30 days and notes that as from 1 July 2017, example 7 would no longer be an exempt transaction. Preamble The Duties Act 2000 (the Act) was amended with effect from

Background The issues in dispute were whether the Applicant satisfied the residence requirement prescribed by s12 of the FHOG Act, and therefore was entitled to the First Home Owner Grant.

Background The Commissioner imposed a penalty under s48(2) of the FHOG Act on the basis that these were paid 'as a result of the Applicant's dishonesty'. The Applicant denied she was dishonest, but rather a victim of a dishonest builder. Decision On

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An outline of our structure and functions, provided to meet our obligations under the Freedom of Information Act 1982.

This ruling replaces PTA-042 to reflect the new definition of regional employee in section 3B of the Payroll Tax Act 2007 introduced by Part 6 of State Taxation Acts Amendment Act 2025 which takes effect from 1 July 2025. PTA-042 continues to apply

Land tax obligations for estates under administration.

Help for transferees, transferors or their representatives.

Process and requirements for formal objections.