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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 To view a ruling relating to a different time period, please visit the Superseded and Abolished Rulings page.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-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
Duty Concessions (Duty)
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-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Duty Loans (Duty)
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
FHOG
PUB-FG-2007-5 Long Term Purchase ContractsEffective from 24 Dec 2007 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Grants Subsidies & Rebates
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Insurance (Duty)
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-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Land Rich (Duty)
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-DT-2007-4 Evidence Of ValueEffective from 03 Jul 2007 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Land Tax
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Mortgages (Duty)
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Motor Vehicles (Duty)
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 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
NA
 Draft Ruling - Payroll Tax - Interest and Penalty Tax (344 KB)10 Jun 2009 
Payroll Tax Act 1971
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-2003-1 Expatriate EmployeesEffective from 27 Mar 2003. Replaced by PUB-PT-2005-04 from 01 Jul 2005 
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. Withdrawn 
PUB-PT-2005-4 Expatriate EmployeesEffective 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 
PUB-PT-2005-6 Average Weekly Wage Rate for the Determination of Payroll Tax Liability for Trust Distributions Using the Market Rate Wage for 2005-06Effective from 01 Jul 2005. Withdrawn on 19 Jul 2006 
PUB-PT-2006-3 Inclusion of Distributions Under Trusts as Wages for Payroll Tax PurposesEffective from 01 Jul 2005. Replaces Ruling PUB-PT-2005-5 which is withdrawn 
PUB-PT-2006-4 Average Weekly Wage Rate for the Determination of Payroll Tax Liability for Trust Distributions Using the Market Rate Wage for 2005-06 Effective from 01 Jul 2005. Replaces Ruling PUB-PT-2005-6 which is withdrawn 
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
PTA001 Tasmanian Payroll Tax Liability for Wages Paid by an Employer (182 KB)Effective from 01 Jul 2008 
PTA002 Expatriate Employees (132 KB)Effective from 01 Jul 2008 
PTA003 Fringe Benefits (149 KB)Effective from 01 Jul 2008 
PTA004 Termination Payments (137 KB)Effective from 01 Jul 2008 
PTA005 Exempt Allowances: Motor Vehicle and Accommodation (140 KB)Effective from 01 Jul 2008 
PTA006 Payroll tax exemption for payments to owner-drivers (128 KB)Effective from 01 Jul 2008 
PTA007 Contractor Provisions – Door-to-Door Sale of Goods (130 KB)Effective from 01 Jul 2008 
PTA008 GST Considerations for the Calculation of Payroll Tax Liability (121 KB)Effective from 01 Jul 2008 
PTA009 Payroll Tax Charitable Exemption – Meaning of Exclusively (134 KB)Effective from 01 Jut 2008 
PTA010 Wage subsidies (114 KB)Effective from 01 Jul 2008 
PTA011 Allowances and Reimbursements (123 KB)Effective from 01 Jul 2008 
PTA012 Exemption for maternity and adoption leave pay (138 KB)Effective from 01 Jul 2008 
PTA013 Fees paid to golf professionals by golf clubs (123 KB)Effective from 01 Jul 2008 
PTA014 Contractors – What constitutes a day’s work? (117 KB)Effective from 01 Jul 2008 
PTA015 Workers’ Compensation Payments (115 KB)Effective from 01 Jul 2008 
PTA016 Profit Distributions and Loan Accounts (118 KB)Effective from 01 Jul 2008 
PTA017 Grouping of Professional Practices and Administration Businesses (128 KB)Effective from 01 Jul 2008 
PTA018 Contractor Deductions (118 KB)Effective from 01 Jul 2008 
PTA019 Contractors – Labour and Non-Labour Components (118 KB)Effective from 01 Jul 2008 
PTA020 Contractors – 180-day Exemption (121 KB)Effective from 01 Jul 2008 
PTA021 Exemption for Contractors Ordinarily Rendering Services to the Public (149 KB)Effective from 01 Jul 2008 
PTA022 Contractors – Services Not Ordinarily Required (119 KB)Effective from 01 Jul 2008 
PTA023 Contractors Engaging Others (142 KB)Effective from 01 Jul 2008 
PTA024 Overnight accommodation allowances paid to truck drivers (117 KB)Effective from 01 Jul 2008 
PTA025 Motor vehicle allowance paid to real estate salespersons (142 KB)Effective from 01 Jul 2008 
PTA026 Employment Agency Contracts - Declaration by exempt clients (135 KB)Effective from 01 Jul 2008 
PTA027 Employment Agency Contracts - Chain of on-hire (142 KB)Effective from 01 Jul 2008 
PTA028 Employment Agency Contract - Workers on-hired to government (121 KB)Effective 04 Nov 2008 
PTA029 Recruitment Agencies / Placement Agencies / Job Placement Agencies (121 KB)Effective from 01 Jul 2009 
PTA030 Penalty Changes under Superannuation Guarantee Charge (127 KB)Effective from 01 Jul 2008 
PTA031 Commissioner's discretion to exclude from a group (132 KB)Effective 29 Oct 2008 
PTA032 Payroll tax exemption for schools (120 KB)Effective from 1 Jul 2008 
PUB-GEN-2008-29 Explanation and Status of Revenue Rulings (128 KB)Effective from 1 Jul 2008 
Transfers of Dutiable Properties (Duty)
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-2004-2 Agreements for the Sale or Transfer of Dutiable Property - Cancelled AgreementsEffective from 20 Jan 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 03 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 
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