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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

New practice direction framework

Announcements, QRO
We’ve published a new practice direction framework that is now in effect.
Issued date
10 April 2024

The Commissioner has:

  • approved 8 new practice directions
  • updated 2 public rulings
  • withdrawn 6 public rulings.

Public rulings describe the Commissioner’s interpretation of the laws that we administer. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion.

Practice directions set out assessment practices or the evidence required to establish a fact.

See the full list of public rulings and practice directions.