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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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Duties | Land tax | Parking space levy | Payroll tax | Small Business Grant |Resource library | Online services

General

ReferenceTitlePublished
G 001 Operation of the Revenue Laws (Reciprocal Powers) Act 1987 8-Jan-88
G 002 Procedures for investigators seeking access to bank records 11-Mar-88
G 003 Disclosure of information 22-Jan-90
G 004 Circulation of draft revenue rulings 30-Jun-92
G 005 Wollongong floods: state tax concessions 4-Sep-98
G 006 v2 Private Rulings 14-May-18
G 007 Commonwealth Places (Mirror Taxes Administration) Act 1998 23-Apr-02
G 008 Foreign Persons and the Foreign Acquisitions and Takeovers Regulation 2015 6-Oct-16
G 009 Definition of a foreign person 20-Dec-16
G 010 v2 Surcharge land tax and duty - discretionary trusts 13-Sep-17
G 011 Surcharge land tax and duty: Residential premises that are not dwellings 21-Jun-16
G 013 Exemptions for foreign Australian-based developers 5-Mar-18
TAA 001 Increase in the value of penalty units 27-Oct-97
TAA 002 Arrangement for payment of tax under Section 47 of the Taxation Administration Act, 1996 (deferred payment arrangement) 1-Jul-99
TAA 003 v2 Refund of an over-payment of tax 16-Dec-15
FHOG 001 Recognition on non-conforming interests 4-Dec-00
FHOG 002 Shared Ownership Scheme 22-Jul-02
FHOG 003

Valuation of property – suitably qualified person

 24-Feb-16

Duties

ReferenceTitlePublished
DUT 001 Commencement of the Duties Act 1997 1-Jul-98
DUT 004 Dutiable Transactions Relating to Goods and Other Property 1-Jul-98
DUT 008 Vesting of dutiable property by or as a consequence of a statute or a court order 1-Jul-98
DUT 010 v2 When a transfer is liable for fixed duty 1-Sep-16
DUT 011 Agreements for the Sale or Transfer of Dutiable Property - Cancelled Agreements 9-Mar-99
DUT 012 v2 Evidence of value requirements and guidelines 9-Jul-18
DUT 013 Consolidation of western division leases 22-Mar-99
DUT 014 Exemption from duty on the transfer of poker machine permits 26-Mar-99
DUT 015 Exemption from duty on the purchase of relocatable homes 26-Mar-99
DUT 017 Variations to Trusts 14-Dec-99
DUT 018 Dutiable Transactions over Land and Improvements 28-Aug-00
DUT 023 Transactions relating to water rights 11-Dec-01
DUT 024 Exemption from Duty - Intergenerational Rural Transfers and Leases 18-Jan-02
DUT 025 v2 Interim Stamping of Agreements and Transfers in Conformity 26-Oct-18
DUT 027 Mortgage: capitalised interest 23-Feb-04
DUT 028 Acquisitions of interests in land rich landholders 4-May-04
DUT 030 Property Vested in an Apparent Purchaser 13-Nov-06
DUT 031 Declaration of trust in an agreement for sale 13-Nov-06
DUT 032 Changes to mortgage duty 13-Nov-06
DUT 033 Consideration for Duties Transactions 29-Nov-06
DUT 034 Exemption from Duty - Charitable and benevolent bodies 9-Mar-07
DUT 035 v2 Partitions of Land 31-Aug-17
DUT 036 v3 Aggregation of Dutiable Transactions 9-Jul-19
DUT 037 Change in Trustees - Section 54(3) Duties Act 1997 22-May-09
DUT 038 Insurance duty: apportionment of premiums between Australian jurisdictions 1-Apr-19
DUT 039 Changes to mortgage duty 9-Nov-09
DUT 040 Mortgage duty and deferred purchase price arrangements 23-Dec-09
DUT 041 v2 Landholder Duty: Bare Trusts 1-May-20
DUT 042 Biodiversity credits 29-Nov-10
DUT 043 Duty treatment of carbon units 27-Jun-12
DUT 044 Valuation of property – suitably qualified person 24-Feb-16
DUT 045 Market value and GST 24-Aug-16
DUT 047 Consideration and GST Withholding 1-Aug-18
DUT 048 Life insurance riders 1-Jul-19
DUT 045 v2 Market value and GST 20-Jan-20
DUT 046 Deceased estates 12-Feb-20
DUT 049 Transfers in Relation to Managed Investment Schemes – Section 54A of the Duties Act 1997 (NSW) 1-Jun-20

Land tax

ReferenceTitlePublished
LT 003 v2 Related Companies: Section 29 of the Land Tax Management Act 1956 23-Oct-13
LT 008 Crown land leased by a society, club or association 24-Mar-88
LT 010 Exemption of land approved for multiple occupancy 22-Apr-88
LT 012 Postponement of payment of part of land tax 6-May-88
LT 028 Exemption for unimproved or partially improved land owned by clubs, associations or societies 2-Nov-90
LT 030 Lessees of land owned by a local or county council or a public authority 1-Jan-91
LT 031 Exemption for retirement villages and nursing homes 26-Mar-91
LT 032 Lessees of Commonwealth Crown Land 29-Jul-91
LT 034 Land tax rebate for owners returning to their principal place of residence from nursing homes/hospitals 20-Dec-91
LT 037 Apportionment of adjusted values of land on a rental value basis 20-May-92
LT 038 Company titled units deemed to be strata lots 1-Jun-92
LT 039 Deductions to prevent double taxation 25-Aug-92
LT 048 Unutilised value allowances and postponement of tax 27-Apr-94
LT 071 v3 Exemption: residential parks primarily used and occupied by retired persons 7-Feb-18
LT 082 v5 The principal place of residence exemption 22-Sep-16
LT 091Exemption: land used and occupied primarily for a boarding house – 2013 tax year21-Dec-12
LT 093 Exemption: land used and occupied primarily for a boarding house – 2014 tax year 19-Dec-13
LT 095 Exemption: land used and occupied primarily for a boarding house – 2015 tax year22-Dec-14
LT 096Exemption: land used and occupied primarily for low cost accommodation – 2015 Tax Year 22-Dec-14
LT 097 v2 Land used for primary production 27-Nov-17
LT 098 Exemption: land used and occupied primarily for a boarding house – 2016 tax year 17-Dec-15
LT 099 Exemption: land used and occupied primarily for low cost accommodation – 2016 Tax Year 17-Dec-15
LT 100 Exemption: land used and occupied primarily for a boarding house – 2017 tax year 24-Nov-16
LT 101 Exemption: land used and occupied primarily for low cost accommodation – 2017 Tax Year 24-Nov-16
LT 102 Exemption: land used and occupied primarily for a boarding house – 2018 tax year 8-Jan-18
LT 103 Exemption: land used and occupied primarily for low cost accommodation – 2018 Tax Year 8-Jan-18
LT 104 Exemption: land used and occupied primarily for a boarding house – 2019 tax year 29-Nov-18
LT 105 Exemption: land used and occupied primarily for low cost accommodation – 2019 Tax Year 29-Nov-18
LT 106 Exemption: land use and occupied primarily for a boarding house – 2020 tax year 3-Dec-19
LT 107 Exemption: land used and occupied primarily for low cost accommodation – 2020 tax year 3-Dec-19
LT 108Exemption: land use and occupied primarily for a boarding house – 2021 tax year23-Dec-20
LT 109Exemption: land used and occupied primarily for low cost accommodation – 2021 tax year23-Dec-20

Parking space levy

ReferenceTitlePublished
PSL 001 Parking Space Levy Act 1992: what is a parking space? 8-Apr-03
PSL 002 Parking space levy: hotels, motels and serviced apartments 23-Oct-18

Payroll tax

ReferenceTitlePublished
JAP 001 Jobs Action Plan - Applications for Registration 19-Oct-15
JAP 002 Jobs Action Plan - Applications for registration 5-Nov-15
JAP 003 Jobs Action Plan - Lodging a claim 18-Nov-19
PTA 001 NSW payroll tax liability for wages paid by an employer 12-Jul-07
PTA 002 Expatriate employees 12-Jul-07
PTA 003 v3 Fringe Benefits 25-Aug-17
PTA 004 Termination Payments 12-Jul-07
PTA 005 v3 Exempt allowances: Motor vehicle and accommodation 3-Jul-19
PTA 006 Payroll tax exemption for payments to owner-drivers 12-Jul-07
PTA 008 GST considerations for the calculation of payroll tax liability 12-Jul-07
PTA 009 Payroll tax charitable exemption: meaning of exclusively 12-Jul-07
PTA 010 Wage subsidies 13-Sep-07
PTA 011 Allowances and Reimbursements 13-Sep-07
PTA 012 Exemption for maternity and adoption leave pay 13-Sep-07
PTA 013 v2 Fees paid to golf professionals by golf clubs 2-May-13
PTA 014 What Constitutes a Day's Work? 13-Sep-07
PTA 015 Workers compensation payments 11-Jan-08
PTA 016 Profit distributions and loan accounts 11-Jan-08
PTA 017 Grouping of professional practices and administration businesses 11-Jan-08
PTA 018 Contractor deductions 11-Jan-08
PTA 019 Contractors: labour and non-labour components 11-Jan-08
PTA 020 Contractors: 180-day exemption 11-Jan-08
PTA 021 Exemption for contractors ordinarily rendering services to the public 11-Jan-08
PTA 022 Contractors: services not ordinarily required 11-Jan-08
PTA 023 Contractors engaging others 30-Jun-08
PTA 024 v2 Overnight accommodation allowances paid to truck drivers 3-Jul-19
PTA 025 v2 Motor vehicle allowance paid to real estate salespersons 3-Jul-19
PTA 026 v2 Employment agency contracts: declaration by exempt clients 8-Jul-11
PTA 027 Employment agency contracts: chain of on-hire 30-Jun-08
PTA 028 Employment agency contracts: workers on-hired to government 30-Jun-08
PTA 029 Recruitment agencies / placement agencies / job placement agencies 30-Jun-08
PTA 030 Penalty charges under superannuation guarantee charge 30-Jun-08
PTA 031 Commissioner's discretion to exclude from a group 30-Jun-08
PTA 032 Payroll tax exemption for schools 30-Jun-08
PTA 033 Contractors: services ancillary to the supply of goods 22-Sep-08
PTA 034 Contributions to the construction industry long service leave and redundancy funds 22-Sep-08
PTA 035 v2 Contractors: 90-day exemption 29-May-12
PTA 036 v3 Payroll tax: interest and penalty tax 1-Jul-19
PTA 037 Paid parental leave 2-Dec-10
PTA 038 Determining whether a worker is an employee 29-Jul-11
PTA 039 Payroll Tax Nexus Provisions 12-May-11
PTA 040 Payroll tax: exempt superannuation contributions pre-1 July 1996 services 5-Sep-16

Small Business Grant

ReferenceTitlePublished
SBG 001 Small Business Grant – Lodging a claim 18-Nov-19