Commissioner's Practice
What is a Commissioner’s practice?
A Commissioner’s practice is a direction to staff by the Commissioner of State Revenue in relation to a taxing Act or the First Home Owner Grant Act 2000 (“FHOG Act”).
A taxing Act Commissioner’s practice deals with matters which emanate from provisions of the Duties Act 2008, Land Tax Assessment Act 2002, Pay-roll Tax Assessment Act 2002, Stamp Act 1921, Taxation Administration Act 2003 (“TAA”) and, where applicable, the Acts that preceded these.
A Commissioner’s practice published in respect of a taxing Act:
- describes how a statutory discretion directly relating to the assessment of tax is to be exercised; or
- provides guidance on how to deal with practical issues that directly impact on or arise out of the assessment of tax.
A Commissioner’s practice relating to the payment or repayment of a first home owner grant has no corresponding legislative basis as the FHOG Act is not subject to the provisions of the TAA.
A FHOG Act Commissioner’s practice is published in an effort to provide a greater level of transparency and accountability to the provision of grants.
A Commissioner’s practice published in respect of the FHOG Act:
- describes how a statutory discretion directly relating to the entitlement to the grant is to be exercised; or
- provides guidance on how to deal with practical issues that directly impact on or arise out of the entitlement to a grant.
A Commissioner’s practice does not provide an interpretation of a revenue or grant law. Such matters are dealt with by the revenue ruling system.
For a full explanation see Commissioner's Practice Explanation and Status