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Department of Treasury and Finance
Superseded and Abolished Rulings
 
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Please note the effective dates of these documents listed in the 'comments' column. To view a current ruling, please visit the Current Rulings page.

Ruling Number
Rulings
Comments
Debits Duties
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
Duty Concessions (Duty)
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-DT-2004-1 Extensions Of Time To Pay DutyEffective from 11 Feb 2004. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2005-5 Extensions of Time to Pay DutyEffective from 18 Nov 2005. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2006-1 Extensions of Time to Pay DutyEffective from 16 Feb 2006. Replaced by PUB-DT-2007-2 from 13 Apr 2007 
Duty Loans (Duty)
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
FHOG
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-FG-2003-2 Long-Term Purchase ContractsEffective from 27 Mar 2003. Replaced by PUB-FG-2007-5 from 24 Dec 2007 
Grants Subsidies & Rebates
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
Insurance (Duty)
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-DT-2001-5 Insurance Duty - Apportionment Of Premiums Between Australian JurisdictionsEffective from 16 Jul 2001. Replaced by PUB-DT-2008-26 from 01 Jul 2008 
Land Rich (Duty)
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-DT-2002-6 Evidence Of ValueEffective from 15 May 2002. Replaced by PUB-DT-2002-9 from 09 Sep 2002 
PUB-DT-2002-9 Evidence Of ValueEffective from 09 Sep 2002. Replaced by PUB-DT-2004-8 from 01 Dec 2004 
PUB-DT-2004-8 Evidence Of ValueEffective from 01 Dec 2004 Replaced by PUB-DT-2007-4 from 3 Jul 2007 
Land Tax
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
Mortgages (Duty)
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-DT-2002-3 Aggregation of Dutiable TransactionsEffective from 6 May 2002. Replaced by PUB-DT-2003-3 from 29 May 2003 
PUB-DT-2003-4 Instruments And Transactions Subject To Exemptions From Duty That Are Not Required To Be Lodged With The Commissioner Of State Revenue For StampingEffective from 18 Jun 2003. Replaced by PUB-DT-2004-6 from 01 Dec 2004 
Motor Vehicles (Duty)
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
Payroll Tax Act 1971
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-PT-2003-1 Expatriate EmployeesEffective from 27 Mar 2003. Replaced by PUB-PT-2005-04 from 01 Jul 2005 
PUB-PT-2005-5 Inclusion of Distributions Under Trusts as Wages for Payroll Tax PurposesEffective from 01 Jul 2005. Withdrawn on 19 Jul 2006 
Payroll Tax Act 2008
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
Transfers of Dutiable Properties (Duty)
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-DT-2001-3 GST on Dutiable TransactionsEffective from 16 Jul 2001. Replaced by PUB-DT-2004-4 from 03 May 2004 
PUB-DT-2002-3 Aggregation of Dutiable TransactionsEffective from 6 May 2002. Replaced by PUB-DT-2003-3 from 29 May 2003 
PUB-DT-2002-5 Transfers Made In Conformity With An Agreement For SaleEffective from 15 May 2002. Replaced by PUB-DT-2004-7 from 01 Dec 2004 
PUB-DT-2002-6 Evidence Of ValueEffective from 15 May 2002. Replaced by PUB-DT-2002-9 from 09 Sep 2002 
PUB-DT-2002-7 Instruments and Transactions Subject to Exemptions that are Not Required to be Lodged with The Commissioner for StampingEffective from 28 May 2002. Replaced by PUB-DT-2003-4 from 18 Jun 2003 
PUB-DT-2002-9 Evidence Of ValueEffective from 09 Sep 2002. Replaced by PUB-DT-2004-8 from 01 Dec 2004 
PUB-DT-2002-10 Extension Of Time To Pay Duty On Conditional Agreements For Sale Of Land In TasmaniaEffective from 01 Oct 2002. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2002-11 Extension Of Time To Pay Duty On Agreements For Sale Of Residential Land In Tasmania Which Are Conditional On Issue Of Certificate Of TitleEffective from 01 Oct 2002. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2002-17 Agreements for the Sale or Transfer of Dutiable Property - Cancelled Agreements Effective from 29 Nov 2002. Replaced by PUB-DT-2004-2 from 20 Jan 2004 
PUB-DT-2003-3 Aggregation of Dutiable TransactionsEffective from 29 May 2003. Replaced by PUB-DT-2004-5 from 01 Dec 2004 
PUB-DT-2003-4 Instruments And Transactions Subject To Exemptions From Duty That Are Not Required To Be Lodged With The Commissioner Of State Revenue For StampingEffective from 18 Jun 2003. Replaced by PUB-DT-2004-6 from 01 Dec 2004 
PUB-DT-2003-6 Extension Of Time To Pay Duty On Agreements For Sale Of Land In Tasmania - Duty LoansEffective from 28 Oct 2003 
PUB-DT-2004-1 Extensions Of Time To Pay DutyEffective from 11 Feb 2004. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2004-4 GST On Dutiable TransactionsEffective from 03 May 2004. Replaced by PUB-PT-2005-1 on 12 Apr 2005 
PUB-DT-2004-5 Aggregation Of Dutiable TransactionsEffective From 01 Dec 2004. Replaced by PUB-DT-2008-28 from 01 Aug 2008 
PUB-DT-2004-6 Instruments Subject To Exemptions That Are Not Required To Be Lodged With The Commissioner For StampingEffective from 1 Dec 2004. Replaced by PUB-DT-2005-3 from 14 Jun 2005 
PUB-DT-2004-7 Transfers Made In Conformity With An Agreement For SaleEffective from 01 Dec 2004 to 23 Dec 2008 
PUB-DT-2004-8 Evidence Of ValueEffective from 01 Dec 2004 Replaced by PUB-DT-2007-4 from 3 Jul 2007 
PUB-DT-2004-9 GST On Dutiable TransactionsEffective from 21 Dec 2004. Replaced by PUB-DT-2005-1 from 12 April 2005 
PUB-DT-2005-4 Marriage Breakdowns - Transfers of Matrimonial PropertyEffective from 16 Nov 2005. Replaced by PUB-DT-2007-1 from 16 Feb 2007 
PUB-DT-2005-5 Extensions of Time to Pay DutyEffective from 18 Nov 2005. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2006-1 Extensions of Time to Pay DutyEffective from 16 Feb 2006. Replaced by PUB-DT-2007-2 from 13 Apr 2007 
PUB-SD-2001-2 Stamp Duty on Conveyances Subject to GSTEffective from 16 Jul 2001 
TRO
PUB-GEN-2001-1 Explanation and Status of Revenue RulingsEffective from 23 Feb 2001 to 04 Jul 2005 
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008 
PUB-DT-2002-6 Evidence Of ValueEffective from 15 May 2002. Replaced by PUB-DT-2002-9 from 09 Sep 2002 
PUB-DT-2002-9 Evidence Of ValueEffective from 09 Sep 2002. Replaced by PUB-DT-2004-8 from 01 Dec 2004 
PUB-DT-2004-1 Extensions Of Time To Pay DutyEffective from 11 Feb 2004. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2004-8 Evidence Of ValueEffective from 01 Dec 2004 Replaced by PUB-DT-2007-4 from 3 Jul 2007 
PUB-DT-2005-5 Extensions of Time to Pay DutyEffective from 18 Nov 2005. Replaced by PUB-DT-2006-1 from 16 Feb 2006 
PUB-DT-2006-1 Extensions of Time to Pay DutyEffective from 16 Feb 2006. Replaced by PUB-DT-2007-2 from 13 Apr 2007 
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