Explains exempt allowances: motor vehicles and accommodation. Effective from 1 July 2008.
Clarifies the payroll tax treatment of overnight allowances paid to truck drivers. Effective from 15 April 2019.
PTA025 (Version 2) - Motor vehicle allowance paid to real estate salespersons (81Kb)
Explains the payroll tax treatment of a motor vehicle allowance paid as a fixed amount to a real estate salesperson (also known as a locomotion allowance). Effective from 15 April 2019.
Clarifies how ad valorem duty under Chapter 2 of the Duties Act 2001 applies to a dutiable transaction which attracts GST. Effective from 15 Oct 2019.
PUB-DT-2007-3 - Life Insurance Riders
Clarifies how life riders will be treated for insurance duty purposes under the
Duties Act 2001. This Revenue Ruling applies to all life insurance policies, including temporary or term insurance policies. Effective from 1 Jul 2007.
PUB-DT-2019-1 - Insurance Duty - Apportionment of premiums between Australian jurisdictions
Details the Schedule of Apportionment under Section 187 of the
Duties Act 2001. Effective from 1 April 2019.
PUB-DT-2019-5 - Application of section 22 of the Duties Act 2001 (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 07 November 2019.
PUB-DT-2014-2 Apparent Purchaser Ruling
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
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
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-2016-4 Landholder Provisions - Tracing Interests in Land through Discretionary Trusts
Explains the provisions associated with the tracing of interests in land through discretionary trusts.
PUB-DT-2016-5 Landholder Provisions - Treatment of Fixtures
Explains an item fixed to land for the purposes of the landholder provisions.
PUB-DT-2016-6 - Evidence of Value Public Ruling
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
Sets out the instruments that do not need to be endorsed as exempt from duty. Effective from 1 July 2017.
PUB-DT-2019-2 Landholder Provisions - Constructive Ownership of Land Holdings through Linked Entities (197Kb)
Explains the constructive ownership of land and goods held by linked entities. Effective from 12 June 2019.
Clarifies the status and effect of Revenue Rulings. Effective from 05 November 2019.
PUB-GEN-2014-6 Interest and Penalty Tax
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
Explains the application of Penalty Tax on Duty Instruments processed by TRO Agents. Effective from 31 July 2017.