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(1) To achieve consistency in the administration of tax laws and to provide guidance to persons affected by the tax laws, including tax officers, the Commissioner-General may issue practice notes setting out the interpretation placed on provisions of a tax law by the Commissioner-General.

(2) A practice note may pertain to a single tax law or multiple tax laws and the Commissioner-General may issue multiple practice notes with respect to the same tax law.

(3) A practice note is binding on the Commissioner-General until revoked.

(4) A practice note is not binding on persons affected by a tax law.