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Commissioner's Practices

Duties | FHOG | Payroll Tax | Land Tax | Administration

Revenue Rulings

Duties | FHOG | Payroll Tax | Land Tax | Administration

Circulars

Land Tax | Payroll Tax

Commissioner's Practices

Duties

Number Title Archive Date
DA 1.0 Dutiable Value of a Partnership Acquisition 31 December 2018
DA 1.1 Dutiable Value of a Partnership Acquisition 16 June 2019
DA 2.1 Landholder Duty - Related Persons and Public Floats or Public Offerings 15 December 2016
DA 3.0 Transfers of Dutiable Property to and from a Trustee 16 July 2019
DA 4.0 Transaction Splitting - Substantially One Arrangement
- see Revenue Ruling DA 14 'Aggregation of Dutiable Transactions'
27 February 2014
DA 6.0 Determination of Fixtures and Chattels in Western Australia 27 February 2014
DA 7.0 Dutiable Transactions Relating to Sand, Standing Timber and Growing Crops 3 January 2016
DA 8.0 Valuation of Vendor Shares Issued as Consideration for a Dutiable Transaction
- see Commissioner's Practice TAA 28 'Valuation of Shares Issued as Consideration for a Dutiable Transaction'
13 February 2014
DA 10.0 Conditional Agreements - Timber Pest Pre-purchase Reports (White Ant Certificates) 3 January 2016
DA 11.0 Dutiable Transactions Involving a Unit Entitlement under the Fish Resources Management Act 1994 - Claim of No Passing of a Beneficial Interest 8 November 2013
DA 11.1 Dutiable Transactions Involving a Unit Entitlement under the Fish Resources Management Act 1994 - Claim of No Passing of a Beneficial Interest 26 May 2016
DA 12.0 Apportionment of General Insurance Premiums between Jurisdictions 25 February 2016
DA 13.0 Apportionment of General Insurance Premiums for Offshore Risk Insurance 25 February 2016
DA 21.0 Revocation of Duty Exemptions Granted For Transactions Between Connected Entities 15 December 2016
DA 22.0 Easements 14 November 2013
DA 22.1 Easements 31 December 2018
DA 23.0 Landholder Duty - Related Persons 15 December 2016
DA 24.0 Landholder Duty - Related Persons - Commissioner's Discretion 15 December 2016
DA 28.0 Duties - Reduction in Consideration 31 May 2012
DA 28.1 Duties - Reduction in Consideration 7 May 2015
DA 28.2 Duties - Reduction in Consideration 31 October 2016
DA 29.0 Nominal Duty for Certain Dutiable Transactions Relating to Deceased Estates 22 August 2013
DA 29.1 Nominal Duty for Certain Dutiable Transactions Relating to Deceased Estates 27 Feb 2014
DA 29.2 Nominal Duty for Certain Dutiable Transactions Relating to Deceased Estates 31 December 2018
DA 29.3 Nominal Duty for Certain Dutiable Transactions Relating to Deceased Estates 16 June 2019
DA 30.0 Calculation of First Home Owner Concession for Excluded Persons under the First Home Owner Grant Act 2 July 2014
DA 30.1 Calculation of First Home Owner Concession for Excluded Persons under the First Home Owner Grant Act 16 June 2019
DA 31.0 Cancelled Transactions 25 February 2016
DA 31.1 Cancelled Transactions 23 October 2017
DA 31.2 Cancelled Transactions 31 December 2018
DA 31.3 Cancelled Transactions 16 June 2019
DA 33.0 Transfer of Land Under Bailiff Seizure and Sale Order 7 May 2015
DA 36.0 Treatment of Amounts of Goods and Services Tax 31 December 2018
DA 38.1 Interests Held Subject to a Trust: First Home Owner Grant and First Home Owner Rate of Duty 24 May 2018

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FHOG

Number Title Archive Date
FHOG 1.0 Variations to Prescribed Residency Requirements 7 May 2015
FHOG 1.1 Variations to Prescribed Residency Requirements 31 October 2016
FHOG 2.0 Principal Place of Residence 27 June 2013
FHOG 2.1 Principal Place of Residence 31 October 2016
FHOG 4.0 Repayment Arrangements 11 February 2018
FHOG 5.0 Separated Spouses 31 October 2016
FHOG 7.0 Substantially Renovated Homes 25 February 2016
FHOG 7.1 Substantially Renovated Homes 31 August 2017
FHOG 8.0 Interests Held Subject to a Trust 31 October 2016
FHOG 38.1 Interests Held Subject to a Trust: First Home Owner Grant and First Home Owner Rate of Duty 24 May 2018

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Payroll Tax

Number Title Archive Date
PT 1.0 Payroll Tax - Incorporation of Professions 30 March 2015
PT 2.0 Pay-roll Tax - Grouping Exclusions 30 June 2012
PT 2.1 Payroll Tax - Grouping Exclusions 22 June 2016
PT 3.0 Commencement Date - Charitable Body or Organisation 9 March 2015

 

Land Tax

Number Title Archive Date
LT 1.0 Private Residential Property, Two or More Lots of Land Developed as a Single Property 11 November 2010
LT 1.1 Two or More Lots of Land Established and Used as a Single Property 25 May 2017
LT 2.0 Newly Subdivided Residential Property 29 October 2003
LT 3.0 Newly Subdivided Rural Business Land 29 October 2003
LT 4.0 Private Residential Property 25 May 2017
LT 5.0 Newly Constructed Residences 24 November 2005
LT 5.1 Newly Constructed Residences 29 October 2015
LT 5.2 Newly Constructed Residences 30 June 2019
LT 6.0 Exemptions During Renovation of a Private Residence 24 November 2005
LT 6.1 Exemptions During Renovation of a Private Residence 29 October 2015
LT 6.2 Exemptions During Renovation of a Private Residence 30 June 2019
LT 7.0 Exemptions for Trust Property - Disabled Beneficiary 30 June 2008
LT 7.1 Exemptions for Trust Property - Disabled Beneficiary 25 February 2016
LT 7.2 Exemption for Property used by a Person with a Disability 30 June 2019
LT 8.0 Rebate if Moving from one Residence to another 24 November 2005
LT 8.1 Rebate if Moving from one Residence to another 29 October 2015
LT 8.2 Exemption if Moving from One Residence to Another 30 June 2019
LT 9.0 Exemption for Non-rural Business Land 29 October 2003
LT 9.1 Exemption for Non-rural Business Land 13 September 2019
LT 10.0 Exemption for Land Owned by a Religious Body 25 May 2017
LT 11.0 Exemption for land Owned by an Educational Institution 25 May 207
LT 12.0 Exemption for Land Owned by a Charitable Body 2 June 2015
LT 13.0 Exemption for Land Owned by a Non-profit Organisation 25 May 2017
LT 14.0 Exemption for Land Used for Retirement Villages 25 May 2017
LT 15.0 Exemption when Owner Absent from Primary Residence 25 May 2017
LT 16.0 Concession for Land used for a Caravan Park, Park Home Park, or Camping Ground 16 September 2005
LT 17.0 Primary Production Business Exemptions 30 June 2019

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Administration

Number Title Archive Date
TAA 1.0 Remission of Penalty Tax for Late Lodgement 30 June 2004
TAA 1.1 Remission of Penalty Tax for Late Lodgement 4 October 2004
TAA 1.2 Remission of Penalty Tax for Late Lodgement 13 January 2008
TAA 1.3 Remission of Penalty Tax for Late Lodgement 30 June 2008
TAA 2.0 Remission of Penalty Tax where Liability not Declared - Self Assessments 23 December 2003
TAA 2.1 Remission of Penalty Tax where Liability not Declared - Self Assessments
- replaced by TAA 18 and TAA 19
30 June 2008
TAA 3.0 Remission of Penalty Tax for Failure to Lodge Returns as Required 23 December 2003
TAA 3.1 Remission of Penalty Tax for Failure to Lodge Returns as Required
- replaced by TAA 18
30 June 2008
TAA 4.0 Remission of Penalty Tax For Late Payment - Commissioner's Assessments 2 July 2004
TAA 4.1 Remission of Penalty Tax For Late Payment - Commissioner's Assessments
- replaced by TAA 20 
30 June 2008
TAA 5.0 Remission of Penalty Tax for Late Payment - Self Assessments 23 December 2003
TAA 5.1 Remission of Penalty Tax for Late Payment - Self Assessments
- replaced by TAA 20
30 June 2008
TAA 7.0 Waiver of Tax 30 June 2008
TAA 7.1 Waiver of Tax 2 July 2015
TAA 7.2 Waiver of Tax 7 December 2015
TAA 7.3 Waiver of Tax 31 December 2018
TAA 8.4 Valuation of Land for Stamp Duty and Duties Purposes 1 July 2010
TAA 8.5 Valuation of Land for Stamp Duty and Duties Purposes 21 December 2010
TAA 8.6 Valuation of Land for Stamp Duty and Duties Purposes 7 February 2012
TAA 8.7 Valuation of Land for Stamp Duty and Duties Purposes 1 June 2012
TAA 8.8 Valuation of Land for Stamp Duty and Duties Purposes 18 December 2014
TAA 8.9 Valuation of Land for Stamp Duty and Duties Purposes 12 March 2015
TAA 9.1 Valuation of Mining Tenements for Stamp Duty and Duties Purposes 1 July 2008
TAA 9.2 Valuation of Mining Tenements for Stamp Duty and Duties Purposes 12 March 2015
TAA 10.1 Valuation of Pastoral Lease Property for Stamp Duty and Duties Purposes 1 July 2008
TAA 10.2 Valuation of Pastoral Lease Property for Stamp Duty and Duties Purposes 12 March 2015
TAA 12.0 Valuation of Property for Assessment Purposes - Specialist Business 30 June 2008
TAA 13.2 Valuation of Life Interests, Remainder Interests and Rights to Reside for Stamp Duty and Duties Purposes 1 July 2008
TAA 14.0 Reassessment Applications 30 June 2008
TAA 14.1 Applications for Reassessment 21 May 2015
TAA 14.2 Applications for Reassessment 31 December 2018
TAA 15.0 Estimate Assessments 2 August 2018
TAA 15.1 Estimate Assessments 31 December 2018
TAA 16.0 Certain Reassessment Time Limits 30 June 2008
TAA 16.1 Certain Assessment and Reassessment Time Limits 20 Sept 2012
TAA 16.2 Certain Assessment and Reassessment Time Limits 26 May 2016
TAA 16.3 Certain Assessment and Reassessment Time Limits 31 December 2018
TAA 17.0 Remission of Penalty Tax - Late or Non-Lodgement of Land Rich Dutiable Statements 3 May 2010
TAA 18.0 Remission of Penalty Tax - Late Lodgment and Non-lodgment of Returns, Transaction Records, Instruments and Dutiable Statements 3 May 2010
TAA 18.1 Remission of Penalty Tax - Late Lodgment and Non-lodgment of Returns, Transaction Records, Instruments and Dutiable Statements 18 March 2011
TAA 18.2 Remission of Penalty Tax - Late Lodgment and Non-lodgement of Returns, Transaction Records, Instruments and Dutiable Statements 31 December 2018
TAA 19.0 Remission of Penalty Tax - Reassessments 17 September 2012
TAA 19.1 Remission of Penalty Tax - Reassessments 31 December 2018
TAA 20.0 Remission of Penalty Tax - For Late Payment 18 March 2011
TAA 20.1 Remission of Penalty Tax - For Late Payment 18 March 2011
TAA 20.2 Remission of Penalty Tax - For late Payment 31 December 2018
TAA 21.0 Compromise Assessments 31 August 2017
TAA 22.0 Valuation of Business Assets for Stamp Duty and Duties Purposes 1 May 2009
TAA 23.0 Circumstances When A Taxpayer Will Be Requires to Provide a Written Valuation 12 March 2015
TAA 23.1 Circumstances when a Taxpayer will be Required to Provide a Written Valuation 23 July 2019
TAA 27.0 Interim Assessments for Transfer Duty and Landholder Duty Purposes 15 November 2013
TAA 27.1 Interim Assessments for Transfer Duty and Landholder Duty Purposes 2 August 2018
TAA 27.2 Interim Assessments for Transfer Duty and Landholder Duty Purposes 31 December 2018
TAA 30.0 Valuation of Land for Duties Purposes 29 February 2016
TAA 30.1 Valuation of Land for Duties Purposes 25 May 2017

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Revenue Rulings

Duties

Number Title Archive Date
DA 1.3 Assessment Services and Procedures 12 March 2015
DA 1.4 Assessment Services and Procedures 31 July 2016
DA 1.5 Assessment Services and Procedures 10 April 2017
DA 1.6 Assessment Services and Procedures 31 December 2018
DA 2.0 Advice on Proposed Transactions 28 July 2015
DA 3.0 Lodgment of instruments that effect or evidence a dutiable transaction that are required to be lodged in other jurisdictions 7 January 2016
DA 4.0 Treatment of Amounts of Goods and Services Tax
- replaced by CP DA 36
29 October 2015
DA 6.0 Dutiable value - special promotions on new vehicles 8 September 2015
DA 7.0 Transfer under agency relationship where the transferee on the transfer differs from the purchaser named in the agreement to transfer February 2013
DA 7.1 Transfer under agency relationship where the transferee on the transfer differs from the purchaser named in the agreement to transfer 31 December 2018
DA 9.0 Landholder Duty - Interests Held by Trustees 8 May 2016
DA 9.1 Landholder Duty - Meaning of Entitlement 11 October 2017
DA 13.0 Commissioner's Interpretation of the Definition of a Caravan 6 January 2016
DA 14.0 Aggregation of Dutiable Transactions 14 May 2018
DA PT LT 18.0 Charitable Exemptions 31 December 2018
DA 19.0 Connected Entities Exemptions 16 July 2019
DA 20.0 Partnership Acquisitions - When a Partnership Holds Land 16 June 2019
DA 21.0 Excluded Chattels 16 July 2019

 

FHOG

Number Title Archive Date
FHOG 1.0 Repayment Arrangements 11 February 2018
TAA/FHOG 1.3 Payment Arrangements 31 December 2018
FHOG 3.0 First Home Owner Grant - Reasonable Security of Tenure 8 May 2015
FHOG 4.0 De Facto Partners 28 June 2017

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Payroll Tax

Number Title Archive Date
PT 1 Salaries and Wages, Other Benefits and Superannuation Contributions 21 October 2003
PT 2 Non-cash Benefits 21 October 2003
PT 3.1 Lump Sum Payments on Termination of Employment 26 July 2013
PT 4.0 Liability Where Services Performed Offshore or Outside Australia
– replaced by PTA 039 'Nexus Provisions'
25 June 2010
PT 5.1 Payments to Contractors in the Shipbuilding Industry 28 July 2015
PT 6.0 Guidelines on subcontracting arrangements - employee agents 19 September 2011
DA PT LT 18.0 Charitable Exemptions 31 December 2018
PT 24 Exemptions for Wages Paid to Trainees 30 June 2019
PTA 005.1 Exempt Allowances - Motor Vehicles and Accommodation 29 July 2019
PTA 017.1 Grouping of Professional Practices and Administration Businesses March 2015

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Land Tax

Number Title Archive Date
LT 1.1 Mortgagee Sales - Withdrawal of Memorials 16 September 2014
DA PT LT 18.0 Charitable Exemptions 31 December 2018

 

Administration

Number Title Archive Date
TAA 1.2 Administration - Tax Payment Arrangements 11 February 2018
TAA/FHOG 1.3 Payment Arrangements 31 December 2018
TAA/FHOG 1.4 Payment Arrangements 16 July 2019
TAA 2.0 Administration Procedures Where Claim is Made During the Course of Investigation or Audit that Documents, Information or Relevant Materials Are Protected by Legal Professional Privilege 13 September 2015

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Circulars

Land Tax

Number Topic Release Date
Circular 1 Changes to Land Tax from the Business Tax Review and Taxation Administration Act July 2003
Circular 2 Changes to Land Tax from the 2004/2005 State Budget July 2004
Circular 3 Changes to Land Tax from the 2005/2006 State Budget, introducing partial exemption for caravan parks September 2005

 

Payroll Tax

Number Topic Release Date
Circular 11 Amendments to Payroll Tax Exemption for Wages Paid to Trainees 18 April 2018
Circular 10 Amendments to Payroll Tax Exemption for Wages Paid to Trainees 30 November 2017
  Reconciliation Circular for Annual Clients 2013-14 June 2014
  Reconciliation Circular for Monthly Clients 2013-14 June 2014
  Reconciliation Circular for Annual Clients 2012-13 June 2013
  Reconciliation Circular for Monthly Clients 2012-13 June 2013
Circular 7 2012-13 Budget Measures November 2012
Circular 7 2012-13 Budget Measures October 2012
  Amendments to Pay-roll Tax - Exemptions for Wages Paid to Apprentices/Trainees June 2009
  Important Information for Pay-roll Tax Clients  July 2006
Circular 3 Changes to Pay-roll Tax January 2005
  Pay-roll Tax Legislative Change - Motor Vehicle Allowance Exemption August 2003
  Lodgement of 2002/03 Wage Details Form  July 2003
  Modify Wage Details and Addresses Online July 2003
  Changes to Pay-roll Tax in Western Australia  July 2003
  Impacts of Taxation Administration Act 2003 on Pay-roll Tax  May 2003
P2/2002 Changes to Pay-roll Tax January 2002
P1/2002 Confirmation of changes to Pay-roll Tax January 2002
P2/2001 Proposed changes to Pay-roll Tax January 2002
P1/2001 Superannuation Payments and Fringe Benefit Payments August 2001
P2/97 Pay-roll Tax Amendment July 1997
P1/96 Amendments to Pay-roll Tax Scheme July 1996
p2/95 Pay-roll Tax Scheme July 1995

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