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Converting Practice Directions and Revenue Rulings to Public Rulings

The Public Ruling system commenced on 24 February 2009.

As a result, all Practice Directions (PDs) and Revenue Rulings (RRs) in force were reviewed and classified into those:

  • to be converted to Public Rulings with no or minor amendment
  • that would not be converted to Public Rulings
  • that required a substantial review.

To follow the process of converting the PDs and RRs into Public Rulings, view the tabs to see which PDs and RRs:

  • have been converted to Public Rulings
  • will not be converted to Public Rulings
  • are under review.

Converted

Duties

Practice Direction / Revenue Ruling No. Title Public Ruling No.
PD DA 1.8 Adjudication Fees DA495.1 
PD DA 2.2 Treatment of barter or trade dollars DA501.2 
PD DA 3.1 Variations to agreements for the transfer of land by deed or by exchange of solicitors' letters or other correspondence DA501.1 
PD DA 4.1 Land rich duty—Commissioner's satisfaction in relation to related person's interest being used and acquired independently DA164.2 
PD DA 7.1 Liability for transfer duty in relation to a transfer of dutiable property DA016.1 
PD DA 9.2 Land rich duty—related persons DA164.1 
PD DA 12.1 Form 1 transfer signed under a power of attorney DA016.2 
PD DA 15.2 Concession for dutiable transactions for particular family businesses—descendent who is a minor DA105.1 
PD DA 16.1 Guidelines for determining the existence of a business—family businesses DA105.2 
PD DA 19.1 Amounts payable by a purchaser under a special condition of an agreement which are in addition to the purchase price DA012.1 
PD DA 20.2 Distribution in the estate of deceased person—power to appropriate DA124.1 
PD DA 31.1 Transfer duty relief on acquisition of rural properties for farm rationalisation purposes DA000.7 
PD DA 38.4 Securitisation transactions DA000.3 
PD DA 39.3 Concessional ($5) duty on a transfer of mortgage DA024.1 
PD DA 40.1 Right to income from dutiable property DA010.1 
PD DA 41.4 Transfers of secured and unsecured debts DA010.2 
PD DA 42.3 Security trusts DA121.1 
PD DA 49.1 Business assets—residence of company DA035.1 
PD DA 51.3 Liability to duty of parties to a transaction to which the State is a party DA426.1 
PD DA 53.1 Surrender of an option to purchase land in Queensland DA009.1 
PD DA 55.2 Correcting a clerical error in a previous transfer DA152.1 
PD DA 57.4 Duty implications of dealings with water entitlements issued under the Water Act 2000 DA000.4 
PD DA 58.1 Transfer duty relief—incorporation of certain associations DA427.1 
PD DA 65.2 Land rich duty—acquisitions of interests in a corporation previously listed on a recognised stock exchange DA158.1 
PD DA 67.1 Transfers or agreements by way of gift of residential land within a marriage or de facto relationship DA151.1 
PD DA 68.1 Debt factoring agreements DA149.1 
PD DA 70.1 Transfer duty—change of trustee exemption—administrative arrangement DA117.1 
PD DA 73.1 Distinguishing between rent and premium DA011.2 
PD DA 76.1 Transfer duty—administrative arrangement—relief for dutiable transactions in settlement of native title claims DA000.6 
PD DA 78.3 Securities 'quoted on the market operated by a recognised stock exchange'—stapled securities DA000.5 
PD DA 79.1 Securities 'quoted on the market operated by a recognised stock exchange'—securities suspended from quotation DA498A.1 
RR DA 1.3 Concession for homes and first homes—residential purposes DA087.1 
RR DA 2.4 Concession for homes and first homes—occupancy requirements DA085.1 
RR DA 3.2 Inclusion of chattels in the acquisition of a home or first home DA086A.1 
RR DA 4.1 Reassessment of vehicle registration duty—non-complying use by primary producer DA390.1 
RR DA 6.1 Insurance duty on contracts of general insurance subject to GST DA353.1 
RR DA 7.1 Insurance duty on policies of accident insurance under the Workcover Queensland Act 1996 subject to GST DA356.1 
RR DA 8.1 Vehicle registration duty on the registration or transfer of vehicles subject to GST DA378.1 
RR DA 10.1 Nominee Agreements—under an agency relationship DA022.1 
RR DA 11.1 Corporate trustee duty—benefit relating to property held on trust by a corporate trustee DA207.1 
RR DA 12.1 Extension of time to lodge an agreement transferring dutiable property DA019.1 
RR DA 15.1 Concessions for particular investment schemes DA113.1 
RR DA 16.5 Private ruling on unexecuted instruments or proposed transactions DA000.1 
RR DA 20.3 Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001 DA000.2 
RR DA 23.2 Reassessment of transfer duty due to withdrawal of a concession for a home, first home or land on which a first home is to be constructed DA000.11 
RR DA 24.1 Transfer duty on dutiable transactions subject to GST DA011.1 
RR DA 26.1 Transfer duty on dutiable transactions in accordance with sections 36 & 39A–39D of the Succession Act 1981  DA124.2 
RR DA 28.1 Residential property transactions: when are valuations required, when are valuation costs to be passed on DA505.1 

First home owner grant

Practice Direction / Revenue Ruling No. Title Public Ruling No.
PD FHOG 1.1 Signing a first home owner grant application by a person other than an applicant FHOGA016.1 
PD FHOG 2.2 Instalment contracts FHOGA019.1 
PD FHOG 3.2 An interest that is subject to a trust FHOGA008.1 
PD FHOG 4.2 &
PD FHOG 7.1		 Residential property
The meaning of 'home'		 FHOGA000.1 
PD FHOG 5.1 Timing of application for the first home owner grant (Renamed: Multiple Eligible Transactions) FHOGA005.1 
PD FHOG 6.1 Conversion of non-residential premises to a home FHOGA006.1 
PD FHOG 10.2 Residence requirements FHOGA015.1 
PD FHOG 11.1 When must the eligibility criteria be satisfied FHOGA010.1 
RR FHOG 2.1 Eligible transactions under the First Home Owner Grant Act 2000—oral contracts FHOGA005.2 
RR FHOG 3.1 Rental purchase agreements FHOGA008.2 

Fuel Subsidy Scheme

Note: All Fuel Subsidy Scheme Public Rulings have been withdrawn (see Public Ruling GEN010—Withdrawal of Fuel Subsidy Act Public Rulings for more information).

Practice Direction / Revenue Ruling No. Title Public Ruling No.
PD NFSS 1.8 Information for bulk end users requesting a variation to claim period FSA035.1 
PD NFSS 2.1 Information on storage sites for bulk end users FSA000.2 
PD NFSS 4.1 Meaning of 'retailer'—sale to the public FSA009.1 
PD NFSS 5.1 Meaning of 'retail quantity' for the retail scheme FSA011.1 
PD NFSS 9.3 Diesel engine road vehicles entitlement to a fuel subsidy FSA000.1 
PD NFSS 10.2 Diesel engine road vehicles—apportionment models and record keeping requirements for diesel purchased from a retailer FSA032A.1 

General

Practice Direction / Revenue Ruling No. Title Public Ruling No.
PD GN 6.6 Subpoenas, warrants and notices to produce directed to the Commissioner GEN008 
RR G 1.4 Revenue Ruling system: explanation and status GEN001 
RR G 2.3 Exempt institutions and exempt charitable institutions GEN003 
RR G 3.3 Relief of poverty GEN004 
RR G 4.3 Public benevolent institutions  GEN005 
RR G 5.3 Guidelines as to charitable objects or an object promoting the public good GEN006 
RR G 7.4 Application of GST to certain state taxes, fees and charges GEN007 

Land tax

Practice Direction / Revenue Ruling No. Title Public Ruling No.
PD LT 1.2 Guidelines for determining the business of agriculture, pasturage or dairy farming LTA011.1 
PD LT 2.1 Exemption for trade unions—Land Tax Act 1915  LTA013.1 
PD LT 3.4 Principal place of residence deduction—trustees LTA000.1 
PD LT 5.1 Assessment of deeds of grant in trust LTA007.1 
PD LT 6.1 Application of section 3F to superannuation funds LTA003F.1 
PD LT 7.1 Assessment of trustees under section 26A LTA020.1 
PD LT 8.1 Deduction for the business of agriculture, pasturage or dairy farming—forestry LTA011.2 
PD LT 9.2 Principal place of residence deduction—home demolished or vacant due to renovations LTA003E.2 
PD LT 10.1 Contracts for the sale and purchase of land—who is the owner pursuant to section 3B LTA003B.1 
PD LT 11.2 When land is used as a principal place of residence LTA003E.1 
PD LT 13.1 Section 20 of the Land Tax Act 1915—alterations of assessments LTA020.1 
PD LT 15.1 Exemption for land used predominantly as a moveable dwelling park LTA054.1 
PD LT 16.1 Joint owners—application of s.25(2A) LTA025.1 
PD LT 17.1 The land tax concession for a principal place of residence LTA003EA.1 
RR LT 1.1 Meaning of 'held for sale' in section 3CA(1)(d) of the Land Tax Act 1915 LTA003CA.1 

Payroll tax

Practice Direction / Revenue Ruling No. Title Public Ruling No.
PD PY 9.1 Remission of penalty tax and unpaid tax interest—relevant contracts PTAQ000.2 
RR PY 3.2 The master/servant relationship PTAQ000.1 
RR PTA 001 Queensland pay-roll tax liability for wages paid by an employer PTA001 
RR PTA 002 Expatriate employees PTA002 
RR PTA 004 Termination payments PTA004 
RR PTA 006 Payroll tax exemption for payments to owner-drivers PTA006 
RR PTA 007 Contractor provisions—door-to-door sale of goods PTA007 
RR PTA 008 GST considerations for the calculation of payroll tax liability PTA008 
RR PTA 009 Exempt charitable institutions—meaning of 'exclusively' PTA009 
RR PTA 010 Wage subsidies  PTA010 
RR PTA 012 Exemption for parental and adoption leave pay PTA012 
RR PTA 014 What constitutes a day’s work? PTA014 
RR PTA 015 Workers’ compensation payments PTA015 
RR PTA 018 Contractor deductions PTA018 
RR PTA 019 Contractors—labour and non-labour components PTA019 
RR PTA 020 Contractors—180 day exemption PTA020 

Tax administration

Practice Direction / Revenue Ruling No. Title Public Ruling No.
RR TA 1.2 Remission of unpaid tax interest TAA060.1 
RR TA 2.3 Penalty tax TAA060.2 
RR TA 3.2 Circumstances where an extension of date for complying with information or lodgement requirement will be granted TAA151.1 
RR TA 4.3 Penalty tax—home concessions TAA060.3 
RR TA 5.1 Part 6 of the Taxation Administration Act 2001—objections and appeals TAA000.1 

Under review

Duties

Practice Direction / Revenue Ruling No. Title
PD DA 5.2 Marine liability insurance and hull insurance
PD DA 6.1 Sale of retirement village businesses inclusion of contingent liabilities to determine value of consideration value
PD DA 13.2 Treatment of transfers of land which are not registered 
PD DA 22.2 Insurance duty on stand alone trauma and disability insurance
PD DA 24.2 Signing of an approved form by a person other than the specified party
PD DA 25.1 Assessment of transfer duty on transfers of crown leases that can be converted to freehold title
PD DA 27.1 Transfer duty on transfers of land to local governments
PD DA 29.1 Transfers held in escrow and the exemptions relating to the Family Law Act 1975 (Cwlth) and the Property Law Act 1974
PD DA 30.2 Insurance duty—travel insurance outbound from Australia
PD DA 45.3 Application of section 90(1)(a) of the Family Law Act 1975 (Cth) to instruments executed in accordance with consent orders
PD DA 48.2 Transfer duty—trusts—exemption for distribution of trust property to a beneficiary
PD DA 52.1 Transfer duty—transfers and agreements for the transfer of dutiable property from a person to the person as trustee
PD DA 64.1 Widely held unit trusts and pooled public investment unit trusts—units issued to 'the public'
RR DA 14.2 Transfer duty—cancelled agreements
RR DA 17.1 Reassessment of duty in particular circumstances under s.499 of the Duties Act 2001
RR DA 29.1 Exemptions under Family Law Act 1975 (Cth) and the application of Chapter 10 Part 3 of the Duties Act 2001
RR DA 30.1 Exemption from duty on de facto relationship instruments under the Property Law Act 1974

Land tax

Practice Direction / Revenue Ruling No. Title
PD LT 4.2 Application of s.13(1)(g)(i) of the Land Tax Act 1915

Payroll tax

Practice Direction / Revenue Ruling No. Title
PD PY 1.2 Valuing employee non-cash benefits—including fringe benefits
PD PY 2.2 Directors fees paid to professional partnerships
PD PY 3.2 Trade unions and unions of employers—grouping provisions
PD PY 5.2 Designation of a group member to be a designated group employer
PD PY 7.2 Government departments and public hospitals are clients under the employment agency provisions
PD PY 8.1 Grouping and high levels of common ownership or control
RR PY 4.2 Retrospective exclusion from grouping order
RR PY 5.3 Employee's payment of employer's fringe benefits tax liability
RR PY 7.2 Payments made by a union to its elected representatives and executive board members
RR PY 8.2 Union branches and sub-branches

Not being converted

Duties

Practice Direction / Revenue Ruling No. Title Reason for non-conversion
PD DA 8.2 Lease or agreement to lease of a dwelling house—section 244 of the Duties Act 2001  Was no longer in effect as at 23/02/09
PD DA 10.2 Car parking licences—liability to lease duty Was no longer in effect as at 23/02/09
PD DA 11.2 Lease duty—storage agreements Was no longer in effect as at 23/02/09
PD DA 14.2 Guidelines for administering s.148(1)(c) of the Duties Act 2001 Was no longer in effect as at 23/02/09 
PD DA 17.1 Amalgamation of trade unions—transfer duty on transfer of property No longer needed
PD DA 18.1

Application of land rich provisions to company title units

 No longer needed
PD DA 21.2 Mortgage duty concessions—costs associated with establishing a mortgage Was no longer in effect as at 23/02/09
PD DA 23.1 Vehicle registration transfers between family members (including de facto relationships)  Already covered in a page on OSR website
PD DA 26.2 Upstamping of mortgages—transitional arrangements Was no longer in effect as at 23/02/09
PD DA 28.2 Upstamping of mortgages securing foreign currency advances Was no longer in effect as at 23/02/09
PD DA 32.1 Mergers, acquisitions and transfers of engagements of financial institutions No longer needed
PD DA 33.2 Lease duty—distinguishing between rent and premium Was no longer in effect as at 23/02/09
PD DA 34.3 Occupancy right—when lease duty will not apply Was no longer in effect as at 23/02/09
PD DA 35.2 Self assessment—endorsement of an instrument prior to payment of duty Was no longer in effect as at 23/02/09
PD DA 37.2 Mortgage duty—nexus for insurance premium funding arrangements Was no longer in effect as at 23/02/09
PD DA 43.2 Queensland business assets—supply of land, money credit or goods Was no longer in effect as at 23/02/09
PD DA 44.2 De facto relationship instrument and de facto relationship property Was no longer in effect as at 23/02/09
PD DA 46.3 Hire duty—commercial hirers—alternate basis for working out hiring charges under hiring agreements that are hire purchase agreements Was no longer in effect as at 23/02/09
PD DA 47.3 Administration of commercial native hardwood plantation duty rebate and exemption scheme No longer needed
PD DA 50.4 Mortgage duty—house and land packages Was no longer in effect as at 23/02/09
PD DA 56.4 Calculation of hire duty by commercial hirers Was no longer in effect as at 23/02/09
PD DA 59.2 Transfer duty treatment of mining leases, mineral development leases and mining claims Was no longer in effect as at 23/02/09
PD DA 60.2 Mortgage duty relief on the refinancing of certain rural loans Was no longer in effect as at 23/02/09
PD DA 61.2 Stamping requirements for trust deeds evidencing the creation of a trust  Already covered in a page on OSR website
PD DA 63.2 Mortgage duty—charge over deposit monies Was no longer in effect as at 23/02/09
PD DA 66.1 Savings and transitional provisions of the Duties Act 2001 Was no longer in effect as at 23/02/09
PD DA 69.3 Transfer duty—administrative arrangement relating to cane farm purchases effect to achieve cane farm consolidation No longer needed
PD DA 71.2 Credit business duty—jurisdictional nexus Was no longer in effect as at 23/02/09
PD DA 72.2 Transfer duty—application of first home concession where home is acquired for less than market value Was no longer in effect as at 23/02/09
PD DA 75.1 Abolition of transfer duty on Queensland marketable securities  Already covered in a page on OSR website
PD DA 77.3 Transfer duty concession for acquisitions of vacant land on which first home to be constructed—calculation of duty under section 93A Was no longer in effect as at 23/02/09
PD DA 80.2 Transfer duty—administrative arrangement—extension of the definition of 'qualified holder' of units in a pooled public investment unit trust Was no longer in effect as at 23/02/09
PD DA 81.3 Administrative arrangement—extension of duty home concessions to certain acquisitions and mortgages of freehold units in retirement villages Was no longer in effect as at 23/02/09
PD DA 82.2 Vehicle registration duty—administrative arrangement—extension of exemption in s.390(1)(l) of the Duties Act 2001  Was no longer in effect as at 23/02/09
RR DA 5.3 Lodgement of alternative documents for reassessment purposes where the original instrument is not available  Already covered in a page on OSR website
RR DA 13.2 Hire duty on the hire of goods subject to GST Was no longer in effect as at 23/02/09
RR DA 18.2 Objections and appeals against assessments of duty Was no longer in effect as at 23/02/09
RR DA 21.3 Concessions for mortgage duty on home mortgages Was no longer in effect as at 23/02/09
RR DA 22.2 Concession for mortgage duty in relation to home refinance mortgages Was no longer in effect as at 23/02/09
RR DA 25.3 Lease duty on leases and occupancy rights subject to GST Was no longer in effect as at 23/02/09 
RR DA 27.1 Liability to duty of certain transaction entered into under the Sugar Industry Act 1999 No longer needed
RR DA 31.2 Administrative arrangement—relief from mortgage duty on certain loans and advances relating to the Dairy Structural Adjustment Program Was no longer in effect as at 23/02/09
RR DA 33.3 Hire duty—relevant factors in determining whether a person is carrying on a hiring business Was no longer in effect as at 23/02/09

First home owner grant

Practice Direction / Revenue Ruling No. Title Reason for non-conversion
PD FHOG 8.1 The eligibility of sublessees and sub-sublessees of certain crown leasehold land for the first home owner grant No longer needed
PD FHOG 9.2 Administrative arrangement—the State of Queensland (represented by the Department of Housing) will not be an interested person Was no longer in effect as at 23/02/09
RR FHOG 1.1 Eligible transactions under the First Home Owner Grant Act 2000—post dated contracts and options No longer needed

Fuel Subsidy Scheme

Practice Direction / Revenue Ruling No. Title Reason for non-conversion
PD NFSS 3.1 Information on record keeping for licensed bulk end users (BEU) who consume less than 25,000 litres of BEU fuel each year No longer needed
PD NFSS 6.1 Compliance remedies—prosecutions No longer needed
PD NFSS 7.1 Guidelines for retailers—action to be taken where retailers fail to lodge their claims on time No longer needed
PD NFSS 8.1 Compliance remedies—interest and penalties No longer needed 

General

Practice Direction / Revenue Ruling No. Title Reason for non-conversion
PD GN 1.5 Practice Direction system: explanation and status No longer needed
PD GN 2.5 Legal professional privilege—references to legal advice No longer needed
PD GN 3.2 References in revenue Acts to legislation that has been replaced, repealed or expired No longer needed
PD GN 4.3 Management of file records No longer needed
PD GN 5.4 Service of documents in legal proceedings on the Commissioner No longer needed
RR G 6.2 Year 2000 problem No longer needed

Land tax

Practice Direction / Revenue Ruling No. Title Reason for non-conversion
PD LT 14.1 Administrative arrangement—payment of interest on land tax refunded due to successful objection under the Valuation of Land Act 1944 against a 2004 valuation No longer needed

Payroll tax

Practice Direction / Revenue Ruling No. Title Reason for non-conversion
RR PY 1.3 Liability for termination payments to payroll tax Was no longer in effect as at 23/02/09
RR PY 2.4 Exclusion from grouping—related corporations, commonly controlled businesses, head and branch businesses smaller groups subsumed into larger groups Topic is covered by a PRT Harmonised Ruling (PTA031.2) 
RR PY 6.2 Payroll tax on taxable wages that include a GST component Topic is covered by a PRT Harmonised Ruling (PTA008.2) 
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Last reviewed 16 March 2012

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