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Revenue rulings

A revenue ruling clarifies our interpretation of the law, especially when the law is unclear or complex.

It does not relate to a particular situation but rather gives you a guideline or precedent to be followed in making a decision that affects your rights and liabilities when paying taxes.

It does not have the force of law but we will stand by the ruling until the law changes, or there is reason to alter our interpretation.

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General | Duties | Land tax | Parking space levy | Payroll tax | Health Insurance Levy | Resource library | Online services

General

ReferenceTitlePublished
FHOG 001 Recognition on non-conforming interests 4 December 2000
FHOG 002 Shared Ownership Scheme 22 July 2002
FHOG 003 Valuation of property – suitably qualified person 24 February 2016
G 001 Operation of the Revenue Laws (Reciprocal Powers) Act 1987 8 January 1988
G 002 Procedures for investigators seeking access to bank records 11 March 1988
G 003 Disclosure of information 22 January 1990
G 004 Circulation of draft revenue rulings 30 June 1992
G 005 Wollongong floods: state tax concessions 4 September 1998
G 006 v2 Private Rulings 14 May 2018
G 007 Commonwealth Places (Mirror Taxes Administration) Act 1998 23 April 2002
G 008 Foreign Persons and the Foreign Acquisitions and Takeovers Regulation 2015 6 October 2016
G 009 Definition of a foreign person 20 December 2016
G 010 v2 Surcharge land tax and duty - discretionary trusts 13 September 2017
G 011 Surcharge land tax and duty: Residential premises that are not dwellings 21 June 2016
G 013 v2 Exemptions from surcharge for certain developments Australian-based developers that are foreign persons July 2022
G 014 v2Build to rent 12 December 2025
TAA 001 Increase in the value of penalty units 27 October 1997
SBG 001 Small Business Grant: lodging a claim 18 November 2019
TAA 002 Arrangement for payment of tax under Section 47 of the Taxation Administration Act, 1996 (deferred payment arrangement) 1 July 1999
TAA 003 v2 Refund of an over-payment of tax 16 December 2015

Duties

ReferenceTitlePublished
DUT 001 Commencement of the Duties Act 1997 1 July 1998
DUT 004 Dutiable transactions relating to goods and other property 1 July 1998
DUT 008 Vesting of dutiable property by or as a consequence of a statute or a court order 1 July 1998
DUT 010 v2 When a transfer is liable for fixed duty 1 September 2016
DUT 011 Agreements for the sale or transfer of dutiable property - Cancelled agreements 9 March 1999
DUT 012 v4 Evidence of value requirements and guidelines 20 November 2023
DUT 013 Consolidation of western division leases 22 March 1999
DUT 014 Exemption from duty on the transfer of poker machine permits 26 March 1999
DUT 015 Exemption from duty on the purchase of relocatable homes 26 March 1999
DUT 017 v2 Variations to trusts 24 November 2022
DUT 018 Dutiable Transactions over Land and Improvements 28 August 2000
DUT 023 Transactions relating to water rights 11 December 2001
DUT 024 Exemption from duty - Intergenerational rural transfers and leases 18 January 2002
DUT 025 v2 Interim stamping of agreements and transfers in conformity 26 October 2018
DUT 027 Mortgage: capitalised interest 23 February 2004
DUT 028 Acquisitions of interests in land rich landholders 4 May 2004
DUT 030 v2 Property vested in an apparent purchaser 20 November 2023
DUT 031 v2 Declaration of trust in an agreement for sale 23 December 2022
DUT 032 Changes to mortgage duty 13 November 2006
DUT 033 v2 Consideration for duties transactions 20 November 2023
DUT 034 Exemption from duty - Charitable and benevolent bodies 9 March 2007
DUT 035 v2 Partitions of land 31 August 2017
DUT 036 v4 Aggregation of dutiable transactions 20 November 2023
DUT 037 Change in trustees 22 May 2009
DUT 038 v2 Insurance duty: apportionment of premiums between Australian jurisdictions 1 April 2019
DUT 039 Changes to mortgage duty 9 November 2009
DUT 040 Mortgage duty and deferred purchase price arrangements 23 December 2009
DUT 041 v2 Landholder duty: Bare trusts 1 May 2020
DUT 042 Biodiversity credits 29 November 2010
DUT 043 Duty treatment of carbon units 27 June 2012
DUT 044 v2 Valuation of property – suitably qualified person 20 November 2023
DUT 045 v2 Market value and GST 20 January 2020
DUT 046 Deceased estates 12 February 2020
DUT 047 Consideration and GST withholding 1 August 2018
DUT 048 Life insurance riders 1 July 2019
DUT 049 v2 Transfers in relation to Managed Investment Schemes 21 November 2023
DUT 050 v2 Transfer of primary production property between family members 31 May 2023
DUT 051 Landholder - charge on the land 3 September 2021
DUT 052 Approved Shared Equity Schemes9 July 2025

Land tax

ReferenceTitlePublished
LT 003 v2 Related companies 23 October 2013
LT 008 Crown land leased by a society, club or association 24 March 1988
LT 010 Exemption of land approved for multiple occupancy 22 April 1988
LT 012 Postponement of payment of part of land tax 6 May 1988
LT 028 Exemption for unimproved or partially improved land owned by clubs, associations or societies 2 November 1990
LT 030 Lessees of land owned by a local or county council or a public authority 1 January 1991
LT 031 v2 Exemption for retirement villages and nursing homes 01 May 2022
LT 032 Lessees of Commonwealth Crown land 29 July 1991
LT 034 Land tax rebate for owners returning to their principal place of residence from nursing homes/hospitals 20 December 1991
LT 037 Apportionment of adjusted values of land on a rental value basis 20 May 1992
LT 038 Company title units deemed to be strata lots 1 June 1992
LT 039 Deductions to prevent double taxation 25 August 1992
LT 048 v2 Concession for Unutilised Land Value of land containing a single dwelling-house 20 November 2023
LT 071 v3 Exemption: residential parks primarily used and occupied by retired persons 7 February 2018
LT 082 v6 The principal place of residence exemption 30 August 2024
LT 091 Exemption: land used and occupied primarily for a boarding house – 2013 tax year 21 December 2012
LT 093 Exemption: land used and occupied primarily for a boarding house – 2014 tax year 19 December 2013
LT 095 Exemption: land used and occupied primarily for a boarding house – 2015 tax year 22 December 2014
LT 096 Exemption: land used and occupied primarily for low cost accommodation – 2015 Tax Year 22 December 2014
LT 097 v3 Land used for primary production 01 May 2022
LT 098 Exemption: land used and occupied primarily for a boarding house – 2016 tax year 17 December 2015
LT 099 Exemption: land used and occupied primarily for low cost accommodation – 2016 Tax Year 17 December 2015
LT 100 Exemption: land used and occupied primarily for a boarding house – 2017 tax year 24 November 2016
LT 101 Exemption: land used and occupied primarily for low cost accommodation – 2017 Tax Year 24 November 2016
LT 102 Exemption: land used and occupied primarily for a boarding house – 2018 tax year 8 January 2018
LT 103 Exemption: land used and occupied primarily for low cost accommodation – 2018 Tax Year 8 January 2018
LT 104 Exemption: land used and occupied primarily for a boarding house – 2019 tax year 29 November 2018
LT 105 Exemption: land used and occupied primarily for low cost accommodation – 2019 Tax Year 29 November 2018
LT 106 Exemption: land used and occupied primarily for a boarding house – 2020 tax year 3 December 2019
LT 107 Exemption: land used and occupied primarily for low cost accommodation – 2020 tax year 3 December 2019
LT 108 Exemption: land used and occupied primarily for a boarding house – 2021 tax year 23 December 2020
LT 109 Exemption: land used and occupied primarily for low cost accommodation – 2021 tax year 23 December 2020
LT 110 Life Estates; Interests in Remainder or Reversion; Land Tax Liability 1 April 2021
LT 111 Exemption – Land Used and Occupied Primarily for a Boarding House - 2022 tax year 12 December 2021
LT 112 Exemption – Land Used and Occupied Primarily for Low Cost Accommodation - 2022 tax year 12 December 2021
LT 113 Exemption - Land Used and Occupied Primarily for a Boarding House - 2023 tax year 19 December 2022
LT 114 Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2023 tax year 19 December 2022
LT 115 Exemption - Land Used and Occupied Primarily for a Boarding House - 2024 tax year 12 December 2023
LT 116 Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2024 tax year 12 December 2023
LT 117 Exemption – Land Used and Occupied Primarily for a Boarding House - 2025 tax year 6 December 2024
LT 118 Exemption – Land Used and Occupied Primarily for Low Cost Accommodation - 2025 tax year 6 December 2024
LT 119Exemption - Land Used and Occupied Primarily for a Boarding House - 2026 tax year14 November 2025
LT 120Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2026 tax year14 November 2025

Parking space levy

ReferenceTitlePublished
PSL 001 Parking Space Levy Act 1992: what is a parking space? (superseded) 8 April 2003
PSL 002 Parking space levy: hotels, motels and serviced apartments 23 October 2018

Payroll tax

ReferenceTitlePublished
JAP 001 Jobs Action Plan: applications for registration 19 October 2015
JAP 002 Jobs Action Plan: applications for registration 5 November 2015
JAP 003 Jobs Action Plan: lodging a claim 18 November 2019
PTA 001 NSW payroll tax liability for wages paid by an employer 12 July 2007
PTA 002 Expatriate employees 12 July 2007
PTA 003 v3 Fringe benefits 25 August 2017
PTA 004 Termination payments 12 July 2007
PTA 005 v3 Exempt allowances: Motor vehicle and accommodation 3 July 2019
PTA 006 Payroll tax exemption for payments to owner-drivers 12 July 2007
PTA 008 GST considerations for the calculation of payroll tax liability 12 July 2007
PTA 009 Payroll tax charitable exemption: meaning of exclusively 12 July 2007
PTA 010 Wage subsidies 13 September 2007
PTA 011 Allowances and reimbursements 13 September 2007
PTA 012B Exemption for maternity and adoption leave pay 27 July 2021
PTA 013 v2 Fees paid to golf professionals by golf clubs 2 May 2013
PTA 014 What constitutes a day's work? 13 September 2007
PTA 015 Workers compensation payments 11 January 2008
PTA 016 Profit distributions and loan accounts 11 January 2008
PTA 017 Grouping of professional practices and administration businesses 11 January 2008
PTA 018 Contractor deductions 11 January 2008
PTA 019 Contractors: labour and non-labour components 11 January 2008
PTA 020 Contractors: 180-day exemption 11 January 2008
PTA 021 v2 Contractor who ordinarily perform services to the public 1 July 2021
PTA 022 Contractors: services not ordinarily required 11 January 2008
PTA 023 Contractors engaging others 30 June 2008
PTA 024 v2 Overnight accommodation allowances paid to truck drivers 3 July 2019
PTA 025 v2 Motor vehicle allowance paid to real estate salespersons 3 July 2019
PTA 026 v2 Employment agency contracts: declaration by exempt clients 8 July 2011
PTA 027 Employment agency contracts: chain of on-hire 30 June 2008
PTA 028 Employment agency contracts: workers on-hired to government 30 June 2008
PTA 029 Recruitment agencies / placement agencies / job placement agencies 30 June 2008
PTA 030 Penalty charges under superannuation guarantee charge 30 June 2008
PTA 031 v3 Commissioner's discretion to exclude from a group 01 July 2022
PTA 032 Payroll tax exemption for schools 30 June 2008
PTA 033 Contractors: services ancillary to the supply of goods 22 September 2008
PTA 034 Contributions to the construction industry long service leave and redundancy funds 22 September 2008
PTA 035 v2 Contractors: 90-day exemption 29 May 2012
PTA 036 v3 Payroll tax: interest and penalty tax 1 July 2019
PTA 037 v3Payroll tax: paid parental leave 16 December 2025
PTA 038 Determining whether a worker is an employee 29 July 2011
PTA 039 Payroll tax nexus provisions 12 May 2011
PTA 040 Payroll tax: exempt superannuation contributions pre-1 July 1996 services 5 September 2016
PTA  041Payroll Tax Act: Relevant contracts- medical centres 11 August 2023

Health Insurance Levy

ReferenceTitlePublished
HIL 001 Revenue Ruling HIL 001 Health Insurance Levy Section 11A May 2024