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.
The words include the manufacture of dairy produce by the person who produced the raw materials used in that manufacture.
Commissioner of State Revenue
Date of issue: 1 July 2016
|Public Ruling||Issued||Dates of effect|
|DA105.2.3||1 July 2016||1 July 2016||Current|
|DA105.2.2||3 September 2013||3 September 2013||30 June 2016|
|DA105.2.1||24 February 2009||24 February 2009||2 September 2013|
|Supersedes Practice Direction DA16.1||1 March 2002||1 March 2002||23 February 2009|