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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Public rulings and practice directions

Public rulings set out the Commissioner of State Revenue’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion.

Practice directions set out assessment practices or the evidence required to establish a fact.

Browse or search for current rulings or directions below. Superseded rulings and directions are available at Queensland Government Publications.

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  • Payroll tax harmonised public rulings
    Queensland’s payroll tax public rulings include a number of harmonised rulings published in other states and territories. However, because harmonisation has been legislated for at different times in different jurisdictions, and there may be variations on some aspects between jurisdictions, you should check the publication in each jurisdiction where you may be liable when considering your payroll tax obligations.
    PTA027 and PTA036 have not been adopted in Queensland. PTA012 has been replaced with PTAQ014A.3.
  • Royalty
    Before 1 October 2020, there was a separate royalty rulings system for publications about mineral and petroleum royalties. Some of these publications now exist as public rulings. The royalty rulings are still relevant for royalty return periods ending before 1 October 2020. Some royalty rulings replace the royalty ministerial determinations.

A private ruling sets out how the Duties Act 2001 applies to unexecuted instruments or proposed transactions. Learn about private rulings for duties.