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Please note the effective dates of these documents listed in the 'comments' column. To view a ruling relating to a different time period, please visit the Superseded and Abolished Rulings page.

Ruling Number
Rulings
Comments
Debits Duties
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
Duty Concessions (Duty)
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2007-2 Extensions of Time to Pay DutyEffective from 13 Apr 2007 
PUB-DT-2008-27 Property vested in an "Apparent Purchaser" (116 KB)Effective from 21 Jul 2008 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
Duty Loans (Duty)
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
FHOG
PUB-FG-2007-5 Long Term Purchase ContractsEffective from 24 Dec 2007 
Grants Subsidies & Rebates
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
Insurance (Duty)
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2002-8 Insurance Duty - Meaning Of Public Liability PolicyEffective from 13 Aug 2002 
PUB-DT-2007-3 Life Insurance RidersEffective from 1 Jul 2007 
PUB-DT-2008-26 Insurance Duty - Apportionment of premiums between Australian jurisdictions (152 KB)Effective from 01 Jul 2008 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
Land Rich (Duty)
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2007-4 Evidence Of ValueEffective from 3 Jul 2007 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
Land Tax
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
Mortgages (Duty)
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
Motor Vehicles (Duty)
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2002-4 Clarification Of Definition Of A Manufacturer's Fleet DiscountEffective from 07 May 2002 
Payroll Tax Act 1971
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2001-4 GST and the Calculation of DutyEffective from 16 Jul 2001 
PUB-PT-2002-12 Contractor Provisions Contracts Involving Owner - DriversEffective from 07 Nov 2002 
PUB-PT-2002-13 Employment Relationships - Operation Of The Contractor ProvisionsEffective from 07 Nov 2002 
PUB-PT-2002-14 Contractor Provisions - ExclusionsEffective from 07 Nov 2002 
PUB-PT-2002-15 Liability Where Services Performed OffshoreEffective from 04 Nov 2002 
PUB-PT-2002-16 GST Considerations In The Calculation Of Pay-Roll Tax LiabilityEffective from 18 Nov 2002 
PUB-PT-2004-3 Municipal Council - Allowances Paid To Elected MembersEffective from 11 Aug 2004 
PUB-PT-2005-2 Employee Share SchemesEffective from 07 April 2006 with retrospective effect from 01 Jul 2005 
PUB-PT-2005-4 Expatriate EmployeesEffective from 01 Jul 2005 
PUB-PT-2006-5 Average Weekly wage Rate for the Determination of Payroll Tax Liability for Trust Distributions Using the Market Rate Wage for 2006-07Effective from 1 Jul 2006 
Payroll Tax Act 2008
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-PT-2008-2 Tasmanian Payroll Tax Liability for Wages Paid by an Employer (148 KB)Effective from 01 Jul 2008 
PUB-PT-2008-3 Expatriate Employees (132 KB)Effective from 01 Jul 2008 
PUB-PT-2008-5 Termination Payments (137 KB)Effective from 01 Jul 2008 
PUB-PT-2008-6 Exempt Allowances: Motor Vehicle and Accommodation (140 KB)Effective from 01 Jul 2008 
PUB-PT-2008-7 Payroll tax exemption for payments to owner-drivers (128 KB)Effective from 01 Jul 2008 
PUB-PT-2008-8 Contractor Provisions – Door-to-Door Sale of Goods (130 KB)Effective from 01 Jul 2008 
PUB-PT-2008-9 GST Considerations for the Calculation of Payroll Tax Liability (122 KB)Effective from 01 Jul 2008 
PUB-PT-2008-10 Payroll Tax Charitable Exemption – Meaning of Exclusively (134 KB)Effective from 01 Jul 2008 
PUB-PT-2008-11 Wage subsidies (114 KB)Effective from 01 Jul 2008 
PUB-PT-2008-12 Allowances and Reimbursements (129 KB)Effective from 01 Jul 2008 
PUB-PT-2008-13 Exemption for maternity and adoption leave pay (138 KB)Effective from 01 Jul 2008 
PUB-PT-2008-14 Fees paid to golf professionals by golf clubs (124 KB)Effective from 01 Jul 2008 
PUB-PT-2008-15 Contractors – What constitutes a day’s work? (117 KB)Effective from 01 Jul 2008 
PUB-PT-2008-16 Workers’ Compensation Payments (115 KB)Effective from 01 Jul 2008 
PUB-PT-2008-17 Profit Distributions and Loan Accounts (118 KB)Effective from 01 Jul 2008 
PUB-PT-2008-18 Grouping of Professional Practices and Administration Businesses (128 KB)Effective from 01 Jul 2008 
PUB-PT-2008-19 Contractor Deductions (116 KB)Effective from 01 Jul 2008 
PUB-PT-2008-20 Contractors – Labour and Non-Labour Components (119 KB)Effective from 01 Jul 2008 
PUB-PT-2008-21 Contractors – 180-day Exemption (121 KB)Effective from 01 Jul 2008 
PUB-PT-2008-22 Exemption for Contractors Ordinarily Rendering Services to the Public (149 KB)Effective from 01 Jul 2008 
PUB-PT-2008-23 Contractors – Services Not Ordinarily Required (119 KB)Effective from 01 Jul 2008 
PUB-PT-2008-25 Overnight accommodation allowances paid to truck drivers (117 KB)Effective from 01 Jul 2008 
Transfers of Dutiable Properties (Duty)
PUB-GEN-2005-5 Explanation and Status of Revenue RulingsEffective from 05 Jul 2005 
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-GEN-2008-1 Penalty Tax on Duty Instruments processed by TRO AgentsEffective from 16 Apr 2008 
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-2004-2 Agreements for the Sale or Transfer of Dutiable Property - Cancelled AgreementsEffective from 20 Jan 2004 
PUB-DT-2004-4 GST On Dutiable TransactionsEffective from 03 May 2004 
PUB-DT-2004-7 Transfers Made In Conformity With An Agreement For SaleEffective from 01 Dec 2004 
PUB-DT-2005-1 GST on Dutiable TransactionsEffective from 12 Apr 2005 
PUB-DT-2005-3 Instruments Subject To Exemptions That Are Not Required To Be Lodged With The Commissioner For StampingEffective from 14 Jun 2005 
PUB-DT-2007-1 Marriage Breakdowns/Terminations of Personal Relationships – Transfers of Matrimonial/Relationship PropertyEffective from 16 Feb 2007 
PUB-DT-2007-2 Extensions of Time to Pay DutyEffective from 13 Apr 2007 
PUB-DT-2007-4 Evidence Of ValueEffective from 3 Jul 2007 
PUB-DT-2008-27 Property vested in an "Apparent Purchaser" (116 KB)Effective from 21 Jul 2008 
PUB-DT-2008-28 Application of section 22 of the Duties Act 2001 (Aggregation) (125 KB)Effective from 01 Aug 2008 
PUB-SD-2001-2 Stamp Duty on Conveyances Subject to GSTEffective from 16 Jul 2001 
TRO
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-GEN-2008-1 Penalty Tax on Duty Instruments processed by TRO AgentsEffective from 16 Apr 2008 
PUB-DT-2007-2 Extensions of Time to Pay DutyEffective from 13 Apr 2007 
PUB-DT-2007-4 Evidence Of ValueEffective from 3 Jul 2007 
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