A revenue ruling clarifies our interpretation of the law, especially when the law is unclear or complex.
It does not relate to a particular situation but rather gives you a guideline or precedent to be followed in making a decision that affects your rights and liabilities when paying taxes.
It does not have the force of law but we will stand by the ruling until the law changes, or there is reason to alter our interpretation.
Duties | Land tax | Parking space levy | Payroll tax | Small Business Grant |Resource library | Online services
Reference | Title | Published |
---|---|---|
PSL 001 | Parking Space Levy Act 1992: what is a parking space? | 8-Apr-03 |
PSL 002 | Parking space levy: hotels, motels and serviced apartments | 23-Oct-18 |
Reference | Title | Published |
---|---|---|
SBG 001 | Small Business Grant – Lodging a claim | 18-Nov-19 |