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: 3 November 2020
|Public Ruling||Issued||Dates of effect|
|FHOGA005.2.6||3 November 2020||3 November 2020||Current|
|FHOGA005.2.5||3 July 2014||3 July 2014||2 November 2020|
|FHOGA005.2.4||11 October 2012||11 October 2012||2 July 2014|
|FHOGA005.2.3||30 March 2010||31 March 2010||10 October 2012|
|FHOGA005.2.2||21 December 2009||1 January 2010||30 March 2010|
|FHOGA005.2.1||24 February 2009||24 February 2009||31 December 2009|
|Supersedes Revenue Ruling FHOG2.1||29 June 2001||29 June 2001||23 February 2009|