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.
Public Ruling DA105.3.1 outlines an approved administrative arrangement that, pending legislative amendment to the Duties Act 2001 (the Duties Act), enables the Duties Act to be administered on the basis that a reference to business property is taken to be a reference to dutiable property. The administrative arrangement was approved on 12 October 2016.
The Revenue and Other Legislation Amendment Act 2018 amends the definition of ‘business property’ in Schedule 6 of the Duties Act to give effect to the administrative arrangement.
The amendment is taken to have had effect from 12 October 2016.1
Public Ruling DA105.3.1 is to be withdrawn.
Ruling and explanation
Public Ruling DA105.3.1 is no longer in effect.
Date of effect
This public ruling takes effect from the date of issue.
Commissioner of State Revenue
Date of issue: 12 November 2018