If you are considering lodging a private ruling request for a state tax matter with Queensland Revenue Office, first make sure your matter is eligible.
The following information will help you to determine your eligibility.
- Queensland’s private ruling framework only applies for certain proposed dutiable transactions under the Duties Act 2001 (Qld). Private rulings are not given for other state tax matters such as land tax or payroll tax.
- The Commissioner of State Revenue 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 a Duties Act provision 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 the transaction is significant to the state or national economy and the transaction involves issues that require a private ruling.
- More details about Queensland’s private rulings framework can be found in Public Ruling DA000.1 ‘Private rulings on unexecuted instruments or proposed transactions’
If your matter does not fall within any of the transactions discussed above, there is no general discretion to provide a private ruling.
Further information about how to apply for private ruling and your obligations can be found on the public rulings page.
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