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.
Catherine, an applicant for the grant in Queensland, had previously purchased a property in Victoria, intending to reside in it as her principal place of residence. The applicant applied for and received the grant in Victoria. The applicant did not move into the property.
Catherine failed to meet the residency requirement in Victoria (i.e. one of the eligibility criteria for the grant) and repaid the grant. Therefore, subject to meeting all other eligibility requirements, the applicant is eligible to receive the grant in Queensland—that is, s.13 of the Grants Act does not preclude the applicant from obtaining the grant in Queensland in these circumstances.
David previously purchased a home in Victoria, intending to reside in it as his principal place of residence (PPR). David applied for and received the grant in Victoria. The residency requirement in Victoria’s Grants legislation is that an applicant must occupy the home as his principal place of residence for a continuous period of at least 12 months (or a lesser period approved by the Commissioner). David lived in the property for eight months. He failed to meet the residency requirement and subsequently repaid the grant in Victoria.
David has now purchased a home in Queensland and has applied for the grant for this home. Even though David satisfies s.13 of the Grants Act, he would be precluded from obtaining the grant in Queensland because he is ineligible under s.14(4) of Grants Act on the basis that he held a relevant interest in residential property in Victoria and used the Victorian property as his residence. The exception in s.14(5) does not apply; it only applies to earlier applications made under the Queensland Grants Act.
Commissioner of State Revenue
Date of issue: 3 November 2020
|Public Ruling||Issued||Dates of effect|
|FHOGA013.1.2||3 November 2020||3 November 2020||Current|
|FHOGA013.1.1||19 May 2017||19 May 2017||2 November 2020|