A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.
Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.
Commissioner of State Revenue
Date of issue: 12 November 2018
|Public Ruling||Issued||Dates of effect|
|DA019.1.5||12 November 2018||12 November 2018||Current|
|DA019.1.4||31 March 2017||31 March 2017||11 November 2018|
|DA019.1.3||11 December 2015||11 December 2015||30 March 2017|
|DA019.1.2||3 July 2009||3 July 2009||10 December 2015|
|DA019.1.1||24 February 2009||24 February 2009||2 July 2009|
|Supersedes Revenue Ruling DA12.1||1 March 2002||1 March 2002||23 February 2009|