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.
A child begins residing with Julie under a surrogacy arrangement on 1 February 2011. Julie takes 14 weeks’ surrogacy leave, commencing two weeks prior to 1 February 2011, and extending 12 weeks after that date. The two weeks before 1 February 2011 are spent making arrangements for the child’s arrival. The wages paid to Julie for the full 14 weeks’ surrogacy leave are exempt.
A child commences residing with Michael under a surrogacy arrangement. Michael’s employer provides 12 weeks’ paid surrogacy leave. Michael also takes an additional three weeks’ annual leave and four weeks’ long service leave consecutively with the surrogacy leave, in connection with the child starting to reside with him. The wages paid to Michael for the 12 weeks’ surrogacy leave are exempt. The wages paid to him for the remaining seven week leave period are taxable.
Commissioner of State Revenue
Date of issue: 26 June 2013
|Public Ruling||Issued||Dates of effect|
|PTAQ014A.1.2||26 June 2013||26 June 2013||Current|
|PTAQ014A.1.1||13 December 2010||14 October 2010||25 June 2013|