Private rulings for duties

A private ruling sets out how the Duties Act 2001 applies to unexecuted instruments or proposed transactions.

The Commissioner of State Revenue will only provide a private ruling:

  • where the amount of duty payable depends on whether the Commissioner will exercise a discretion. The Commissioner is required to exercise a discretion where the legislation requires the Commissioner to be ‘satisfied’ as to something
  • on drafts of standard form documents widely used by an organisation, where the organisation is to be a party to those documents
  • on issues relating to public unit trusts
  • where the Commissioner is satisfied that the transaction is significant to the state or national economy and involves issues that require a private ruling.

How to apply

Read the public ruling on private rulings (DA000.1) for more information before applying.

An application must:

  • be in writing
  • give a detailed explanation of your case, including the parties involved and relevant facts
  • explain how the relevant provisions
    • apply to your circumstances
    • are supported by case law
  • be accompanied by draft instruments and statements, and any other relevant documents.

Send your application to duties@treasury.qld.gov.au. Include ‘Application for a private ruling’ in the subject line.

Outcome

It might take up to 30 calendar days to process your application. This may take longer depending on the complexity, or whether we’ve requested more information. We will notify you in writing of the outcome.

It is your responsibility to ensure a private ruling remains valid.

  • The ruling applies as long as
    • the circumstances in your application apply
    • there isn’t a future court decision, legislative amendment or public ruling that makes it invalid.
  • If the facts or circumstances in your application change after the ruling has been issued, you must contact us to clarify whether the ruling still applies.
  • A private ruling only applies to:
    • the taxpayer it was issued to
    • the facts presented. It can’t be used as a precedent for other instruments or transactions.
Last updated: 1 November 2022