Residence requirements
A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.
Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.
What this ruling is about
- The purpose of this ruling is to withdraw Public Ruling FHOGA015.1.4.
- The Commissioner commenced publishing practice directions on 8 April 2024. Public Ruling FHOGA015.1.4 is to be replaced by Practice Direction FHOGA015.1.1—Residence requirements.
- Public Ruling FHOGA015.1.4 is to be withdrawn.
Ruling and explanation
- Public Ruling FHOGA015.1.4 is no longer in effect.
Date of effect
- This public ruling takes effect from the date of issue.
Simon McKee
Commissioner of State Revenue
Date of issue: 22 October 2026
References
| Public Ruling | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| FHOGA015.1.5 | 22 October 2026 | 22 October 2026 | Current |
| FHOGA015.1.4 | 31 March 2021 | 31 March 2021 | 21 October 2026 |
| FHOGA015.1.3 | 3 November 2020 | 3 November 2020 | 30 March 2021 |
| FHOGA015.1.2 | 1 July 2014 | 1 July 2014 | 2 November 2020 |
| FHOGA015.1.1 | 24 February 2009 | 24 February 2009 | 30 June 2014 |
| Supersedes Practice Direction FHOG 10.2 | 12 October 2004 | 12 October 2004 | 23 February 2009 |