Private rulings for duties

In limited circumstances, the Commissioner of State Revenue may issue a private ruling in respect of the application of the Duties Act to unexecuted instruments or proposed transactions.

Read the public ruling on private rulings (DA000.1) for more information.

When private rulings are available

The Commissioner will only provide a private ruling:

• where the amount of duty payable depends on whether the Commissioner will exercise a discretion. The Commissioner is required to exercise a discretion where the legislation requires the Commissioner to be ‘satisfied’ as to something
• on drafts of standard form documents widely used by an organisation, where the organisation is to be a party to those documents
• on issues relating to public unit trusts
• where the Commissioner is satisfied that the transaction is significant to the state or national economy and involves issues that require a private ruling.

How to apply

An application for a private ruling must:

• be in writing
• explain how your application falls within one of the circumstances listed above
• give a detailed explanation of your case, including the parties involved and relevant facts
• explain how the relevant provisions of the Duties Act apply to your circumstances, including reasons for and against this view supported by any relevant case law
• be accompanied by draft instruments and statements, and any other relevant documents.

Send your application to tadrulings@treasury.qld.gov.au and include ‘Application for a private ruling’ in the subject line.

Outcome

It might take up to 30 working days to process your application. This may take longer depending on the complexity or whether we’ve requested more information. We will notify you in writing of the outcome.

If granted, a private ruling only applies to:

• the taxpayer it was issued to
• the facts presented (i.e. it can’t be used as a precedent for other instruments or transactions).

It is your responsibility to ensure a private ruling remains valid. The ruling applies as long as:

• the circumstances in your application apply
• there isn’t a future court decision, legislative amendment or public ruling that makes it invalid.

If the facts or circumstances in your application change after the ruling has been issued, you must contact us to clarify whether the ruling still applies.

Also consider…

• How to apply for a ruling on a proposed corporate reconstruction.
• How to apply for a ruling on a proposed build-to-rent development.