Public Ruling that identifies the circumstances in which the Commissioner will assess or reassess a cancelled agreement as not liable to duty. Effective from 20 January 2004. (Current)
Public Ruling designed to advise taxpayers of the evidence required under the Duties Act 2001(the Act) to satisfy the Commissioner of State Revenue (the Commissioner) that a marriage has irretrievably broken down (section 56(1)(a) of the Act), or a personal relationship is terminated (section 57(1)(a) of the Act). Effective from 16 February 2007.