Tax administration and general rulings

Public rulings set out the Commissioner’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 to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.

The public ruling system began on 24 February 2009. The practice directions and revenue rulings that were in force before that date were reviewed, and most have been converted to public rulings. For information on this process, contact us on 1300 300 734.

Taxation administration public rulings

Taxation Administration Act 2001 (TAA) rulings cover objections, lodgement requirements, interest and penalties.

General public rulings

General (GEN) rulings cover the public ruling system, charitable institutions, GST and legal process.

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Number Name Description Type
TAA000.1.7 Part 6 of the Taxation Administration Act 2001—objections, reviews and appeals

Objections, reviews and appeals—outlines the process, requirements and timeframes for a taxpayer dissatisfied with a decision or assessment to object or appeal

TAA
TAA060.1.5 Remission of unpaid tax interest

Unpaid tax interest—outlines the circumstances in which the Commissioner will remit unpaid tax interest

TAA
TAA060.2.4 Penalty tax

Penalty tax—outlines the circumstances in which the Commissioner will remit penalty tax, and the extent of such remission

TAA
TAA060.3.6 Penalty tax—home concessions

Penalty tax—outlines the circumstances in which the Commissioner will remit penalty tax, and the extent of such remission, in relation to reassessments of home concessions

TAA
TAA060.4.1 Impact of refund on unpaid tax interest for another outstanding liability

Unpaid tax interest—outlines how remission of unpaid tax interest on one liability is affected where there is a refund on another liability

TAA
TAA151.1.4 Circumstances where the Commissioner will extend the date for complying

Lodgement requirements—outlines the circumstances in which the Commissioner will extend the time for a taxpayer to lodge information or documents

TAA
GEN001.3 Public Ruling system: explanation and status

Public Rulings—outlines the operation of the public rulings system

General
GEN002.1 Withdrawal of Revenue Rulings and Practice Directions

Revenue Rulings and Practice Directions—outlines the abolition of the revenue rulings and practice directions systems as of 23 February 2009

General
GEN003.3 Charitable institutions

Charitable institutions—provides guidelines as to how the Commissioner will determine whether an organisation qualifies as a charitable institution

General
GEN004.3 Relief of poverty

Charitable institutions—provides guidelines as to how the Commissioner will determine whether an organisation’s principal object or pursuit is the relief of poverty

General
GEN005.3 Public benevolent institutions

Charitable institutions—provides guidelines as to how the Commissioner will determine whether an organisation is a public benevolent institution

General
GEN007.4 Application of GST to certain state taxes, fees and charges

GST—outlines which taxes, fees and charges administered or imposed by the Commissioner are exempt from GST

General
GEN008.5 Subpoenas, warrants and notices to produce directed to the Commissioner

Legal process—outlines the Commissioner’s obligations under the laws administered by the Commissioner in relation to requests and demands for information

General

What do the ruling numbers mean?

Public rulings are numbered consistently to help you search by Act and section. Using TAA060.1.5 as an example: TAA = Tax Administration Act, 060 = section 60, 1 = first ruling, 5 = version 5.