Rulings

  PUB-DT-2005-1- GST on dutiable transactions   (126Kb)

Clarifies how ad valorem duty under Chapter 2 of the Duties Act 2001 applies to a dutiable transaction which attracts GST. Effective from 12 Apr 2005.

 

  PUB-DT-2008-26 Insurance Duty - Apportionment of premiums between Australian jurisdictions   (182Kb)

Details the Schedule of Apportionment under Section 187 of the Duties Act 2001. Effective from 16 July 2008.

 

    PUB-DT-2012-1 - Application of section 22 of the i Duties Act 2001 i (Aggregation)   (400Kb)

Outlines how Section 22 of the Duties Act 2001 will be applied, with emphasis on the circumstances in which two or more dutiable transactions are considered to constitute 'one arrangement' and when the Commissioner will consider exercising the discretion not to aggregate. Effective from 9 February 2012.

 

    PUB-DT-2014-2 Apparent Purchaser Ruling   (246Kb)

Gives guidance on the application of Section 39 of the Duties Act 2001. Effective from 20 March 2014.

 

  PUB-DT-2016-1 Discretion to disregard the value of goods   (136Kb)

Sets out the circumstances under which the Commissioner would generally exercise the discretion. Effective from 14 January 2016.

 

    PUB-DT-2016-2 Landholder Provisions - Bare Trustees   (110Kb)

Explains how the 'bare trustee' provisions operate and provides some examples as to how the bare trustee provisions will be applied in peculiar circumstances.

 

    PUB-DT-2016-3 Landholder Provisions - Constructive Ownership of Land Holdings through Linked Entities   (197Kb)

Explains the constructive ownership of land and goods held by linked entities.

 

    PUB-DT-2016-4 Landholder Provisions - Tracing Interests in Land through Discretionary Trusts   (127Kb)

Explains the provisions associated with the tracing of interests in land through discretionary trusts.

 

    PUB-DT-2016-5 Landholder Provisions - Treatment of Fixtures   (126Kb)

Explains an item fixed to land for the purposes of the landholder provisions.

 

  PUB-DT-2016-6 - Evidence of Value Public Ruling   (145Kb)

Explains what evidence of value will be accepted by the Commissioner, when the Commissioner will require a valuation in order to determine the dutiable value of property, and the situations in which the Commissioner will seek to recover the cost of a valuation. Effective from 6 December 2016.

 

  PUB-DT-2017-1 Exemptions that are not required to be endorsed   (214Kb) 

 Sets out the instruments that do not need to be endorsed as exempt from duty. Effective from 1 July 2017.

 

  PUB-GEN-2014-5 Explanation and Status of Revenue Rulings   (194Kb)

Clarifies the status and effect of Revenue Rulings. Effective from 30 September 2014.

 

    PUB-GEN-2014-6 Interest and Penalty Tax   (188Kb)

 Explains the application of interest and penalty tax. Effective from 5 November 2014.

 

  PUB-GEN-2017-2 Penalty Tax on Duty Instruments processed by TRO Agents   (80Kb)

Explains the application of Penalty Tax on Duty Instruments processed by TRO Agents. Effective from 31 July 2017.

 

Back Home