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Archived rulings

Access public rulings that have ceased but may still be helpful for understanding historical context.

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Ref ID Title Issue date Related Categories
archive-DA-047v3 Landholder duty – Duty concession on the interposition of a unit trust between stapled security holders and the stapled entities 22/02/2022 Landholder duty
archive-DA-055 Obligations on making a relevant acquisition and duty calculation (landholder provisions) 01/07/2012 Landholder duty
archive-DA-055v2 Obligations on making a relevant acquisition and duty calculation (landholder provisions) 28/04/2020 Landholder duty
archive-DA-056 Acquisitions of interests in a landholder (landholder provisions) 01/07/2012 Landholder duty
archive-DA-057 Meaning of associated transaction (landholder provisions) 01/07/2012 Landholder duty
archive-DA-060 Valuation of land holdings (landholder provisions) 01/07/2012 Landholder duty
archive-DA-063 Declared public unit trust schemes (landholder provisions) 01/07/2012 Landholder duty
archive-DA-064 Land transfer duty – meaning of land development 08/09/2021 Land transfer duty
archive-GEN-006 Subpoenas and their costs in accessing SRO information 01/06/1995
archive-LTA-003v2 Commissioner's guidelines on rooming house exemptions 01/01/2013 Land tax
archive-LTA-004 Land used exclusively for charitable purposes 01/10/2007 Land tax
archive-LTA-005 Charitable exemption and opportunity shops 01/10/2007 Land tax
archive-LTA-006 Preparation of land for a primary production exemption 01/10/2007 Land tax
archive-LTA-009 Land tax - charity exemption 27/04/2022 Land tax
archive-PTA-031 Commissioner’s discretion to exclude from a group 01/06/2008 Payroll tax
archive-PTA-032 Payroll tax exemption for schools 01/06/2008 Payroll tax
archive-PTA-036v4 Payroll tax - interest and penalty tax 05/07/2018 Payroll tax
archive-PTA-037 Paid parental leave 01/12/2010 Payroll tax
archive-PTA-042 Application of regional rate 20/03/2025 Payroll tax
archive-TAA-001 Personal cheques 01/11/1997
archive-TAA-004v4 Objections lodged out of time 04/10/2018
archive-TAA-007v4 Interest and penalty tax 05/07/2018 Buying a property
Car parks
Growth areas infrastructure contribution
Insurance
Land tax
Land transfer duty
Landholder duty
Leases, grants and transfers
Livestock
Motor vehicles
Owning a property
Payroll tax
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