We administer the following legislation:
A revenue ruling clarifies our interpretation of the law, especially when the law is unclear or complex.
A commissioner’s practice note gives you information and guidance to make it easier to comply with the legislation – it is not an interpretation of the legislation. And it does not take precedence over the legislation, or a revenue ruling.
Our free seminars and webinars provide you with up-to-date information and help you understand your responsibilities so you can meet your legal obligations.