Legislation and rulings


We administer the following legislation:

Note: by accessing the legislation, you are taken to a database of NSW legislation maintained by the NSW Parliamentary Council Office (PCO).

Revenue rulings

Revenue rulings assist you understand the legislation we administer.

To view all rulings, visit the Revenue rulings page.

Commissioner’s practice notes

Commissioner’s Practice Notes provide information and guidance to make it easier to comply, but does not provide an interpretation of the legislation we administer.

To view all rulings, visit the Commissioner’s practice notes page.


Legislation can be amended to improve its operation and functionality.

To view recent amendments, visit the Amendments page.

State budget announcements

The New South Wales government makes a budget announcement that impacts certain pieces of legislation.

To view recent announcements, visit the State budget announcements page.

Case summaries

The main functions of the NSW Civil and Administrative Tribunal (NCAT) are to review specific administrative decisions of NSW Government agencies, resolve discrimination and retail lease disputes, and exercise disciplinary and regulatory functions over a range of professional and occupational groups.

To view recent summaries, view the Case summaries page.

Objections and reviews

You have the right to lodge an objection when you are dissatisfied with a tax assessment or certain decisions of the Chief Commissioner of State Revenue.

If you are dissatisfied with the outcome of your objection you have the right to request an independent external review through the legal system.

To learn more, view the Objections and reviews page.

Last updated: 5 December 2018