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|
|FHOGA019.1.3||3 November 2020||3 November 2020||Current|
|FHOGA019.1.2||25 September 2012||12 September 2012||2 November 2020|
|FHOGA019.1.1||24 February 2009||24 February 2009||11 September 2012|
|Supersedes Practice Direction
|18 October 2004||18 October 2004||23 February 2009|