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: 31 March 2021
|Public Ruling||Issued||Dates of effect|
|FHOGA015.1.4||31 March 2021||31 March 2021||Current|
|FHOGA015.1.3||3 November 2020||3 November 2020||30 March 2021|
|FHOGA015.1.2||1 July 2014||1 July 2014||2 November 2020|
|FHOGA015.1.1||24 February 2009||24 February 2009||30 June 2014|
|Supersedes Practice Direction FHOG 10.2||12 October 2004||12 October 2004||23 February 2009|