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.
The Commissioner is satisfied that the businesses of A and B are independent of and not connected with the businesses carried on by C, D and E. An exclusion order is issued so that A and B (as a smaller group of persons) are excluded from C, D and E thus creating two separate groups.
Commissioner of State Revenue
Date of issue: 9 April 2020
|Public Ruling||Issued||Dates of effect|
|PTAQ074.1.1||9 April 2020||9 April 2020||Current|