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.
Mark Jackson
Commissioner of State Revenue
Date of issue: 2 September 2022
Public Ruling | Issued | Dates of effect | |
---|---|---|---|
From | To | ||
TAA060.1.9 | 2 September 2022 | 2 September 2022 | Current |
TAA060.1.8 | 1 October 2020 | 1 October 2020 | 1 September 2022 |
TAA060.1.7 | 27 September 2018 | 1 October 2018 | 30 September 2020 |
TAA060.1.6 | 6 April 2017 | 6 April 2017 | 30 September 2018 |
TAA060.1.5 | 25 June 2014 | 25 June 2014 | 5 April 2017 |
TAA060.1.4 | 16 August 2013 | 16 August 2013 | 24 June 2014 |
TAA060.1.3 | 30 June 2010 | 30 June 2010 | 15 August 2013 |
TAA060.1.2 | 3 July 2009 | 30 June 2009 | 29 June 2010 |
TAA060.1.1 | 24 February 2009 | 24 February 2009 | 29 June 2009 |
Supersedes Revenue Ruling TA 1.2 | 1 July 2005 | 1 July 2005 | 23 February 2009 |