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Introducing QRO practice directions

Practice directions complement the public rulings.

Issued date
11 April 2024

As part of our commitment to support self assessors, we are pleased to advise a new system of practice directions has been established.

The practice directions will sit alongside the existing suite of public rulings on the QRO website.

Public rulings set out the Commissioner of State Revenue’s interpretation of the laws we administer and clarify how potentially ambiguous provisions will be applied. Practice directions detail our assessment practices as they relate to particular administrative matters; for example, the type of documentation the Commissioner requires to consider or assess a matter.

The practice directions now available relate to duties, the first home owner grant and taxation administration legislation, with more to follow.