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Public rulings

Public rulings set out the Commissioner of State Revenue’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.

Learn about private rulings for duties.

Royalty rulings

Before 1 October 2020, there was a separate royalty rulings system for publications about mineral and petroleum royalties. Some of these publications now exist as public rulings. The royalty rulings are still relevant for royalty return periods ending before 1 October 2020. Some royalty rulings replace the royalty ministerial determinations.

Payroll tax harmonised public rulings

Queensland’s payroll tax public rulings include a number of harmonised rulings published in other states and territories. However, because harmonisation has been legislated for at different times in different jurisdictions, and there may be variations on some aspects between jurisdictions, you should check the publication in each jurisdiction where you may be liable when considering your payroll tax obligations.

PTA027 and PTA036 have not been adopted in Queensland. PTA012 has been replaced with PTAQ014A.3.

Browse or search for current rulings below. Superseded rulings are available at Queensland Government Publications.

Browse by type

Select a type from the drop-down menu below to begin.

What do the ruling numbers mean?

Public rulings are numbered consistently to help you search by Act and section. Using DA009.2.1 as an example: DA = Duties Act, 009 = section 9, 2 = second Ruling, 1 = version 1.

Last updated: 1 November 2022