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 DA030.1.1 is the first version of the first public ruling that relates to s.30 of the Duties Act.
If that public ruling is amended, the new version of the public ruling will be named ‘Public Ruling DA030.1.2’.
Alternatively, if a separate public ruling is issued that deals with another aspect of the Commissioner’s interpretation or application of s.30 of the Duties Act, the first version of that ruling will be named ‘Public Ruling DA030.2.1’.
The Commissioner prepares a proposed public ruling in relation to s.31 of the Duties Act and decides to release a draft of the public ruling to the TCC and PCC for comment.
When released in draft form, the public ruling will be named ‘Public Ruling DA031.1.1D’.
The public ruling is ultimately issued after the consultation process and will be named ‘Public Ruling DA031.1.1’.
Commissioner of State Revenue
Date of issue: 1 October 2020
|Public Ruling||Issued||Dates of effect|
|GEN001.6||1 October 2020||1 October 2020||Current|
|GEN001.5||27 September 2018||1 October 2018||30 September 2020|
|GEN001.4||13 September 2017||13 September 2017||30 September 2018|
|GEN001.3||30 June 2010||30 June 2010||12 September 2017|
|GEN001.2||3 July 2009||3 July 2009||29 June 2010|
|GEN001.1||24 February 2009||24 February 2009||2 July 2009|