Sets out legislative amendments in relation to the point of consumption tax.
Guidelines for the refund of an over-payment of tax under Part 4 of the Taxation Administration Act 1996.
The amendment increases the amount represented by each penalty unit from $100 to $110 when penalty units are applied to certain offences.
Clarifies the status of private rulings and the conditions under which they will be issued. Most relate to duty transactions, but private rulings can apply to all laws administered by Revenue NSW.