Commissioner's practice notes

A commissioner's practice note gives you information and guidance to make it easier to comply with the legislation.

It is not an interpretation of the legislation and it does not take precedence over the legislation, or a revenue ruling.

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Duties | Emergency Services Levy | General | Land Tax | Payroll Tax | Shared Equity | Surcharge | Mineral Royalties

Duties

Reference	Title	Published
CPN 001	General Insurance – Small Business Exemption – Small Business Declaration	18-Dec-2017
CPN 002	General insurance small business exemption – medical indemnity cover	18-Dec-2017
CPN 006v2	Arbitration and Section 68 of the Duties Act 1997	24-May-2022
CPN 014	Landholder – Fixed to the Land	24-Nov-2020
CPN 017	COVID-19 (coronavirus) and insurance premium	23-Mar-2020
CPN 027	Leases and change in beneficial ownership	1-Nov-2022
CPN 025	Change in Beneficial Ownership	1-Nov-2022
CPN 037	Grant of options to purchase land – Change in Beneficial Ownership	19 May 2022

Emergency Services Levy

Reference	Title	Published
CPN 015 v2	Emergency Services Levy – Emergency Services Levy Act 2017	19-Jan-2022

General

Reference	Title	Published
CPN 008	Powers of Attorney	1-Mar-2021
CPN 024	Interest and penalty tax guidelines	1-Jun-2022

Land Tax

Reference	Title	Published
CPN 003	Unit trust deed amendments	19-Dec-2017
CPN 031	Clause 6 - Concession for unoccupied land intended to be owner’s principal place of residence	10-9-2023

Payroll tax

Reference	Title	Published
CPN 005 v2	Employment Agency Contracts Guidelines	1-Mar-2021
CPN 007	Payroll tax contractors	28-Feb-2019
CPN 009	Payroll tax grouping	14-Aug-2019
CPN 010	Grouping of discretionary trusts - removal of a potential benefit under a discretionary trust	2-Sep-2019
CPN 012	Remission of penalty tax applied to new payroll tax customers	8-Aug-2019
CPN 013	Payroll Tax on shares & options - Payroll Tax Act 2007, ss.18 - 26	1-Jul-2020
CPN 016	Payroll Tax Act – Relevant Contracts - Australian Financial Services Licences and Australian Credit Licences	1-Feb-2021
CPN 020	JobKeeper – Payroll Tax Exemption	1-Mar-2021
CPN 021	Employer Superannuation Contributions - Payroll Tax Act 2007, including Division 3 of Part 3	1-Sep-2021
CPN 036 v2	Relief to Medical Centres	2-Dec-2024

Shared Equity

Reference	Title	Published
CPN 028	Shared Equity Home Buyer Helper – Financial Assets & Excess Savings	01-Mar-2023

Surcharge

Reference	Title	Published
CPN 004 v2	Foreign surcharges and discretionary trusts	1-Jul-2020
CPN 023	Exemption Approval for foreign Australian based developers	1-Mar-2022

Mineral Royalties

Reference	Title	Published
CPN 032	What are Mineral Royalties?	4-Mar-2025
CPN 033	Valuing blended coal including beneficiation deductions, foreign exchange rate changes and provisional sales	4-Mar-2025
CPN 034	Determining arms length transactions and pricing	4-Mar-2025