Overview

The primary function of the SRO is to administer various legislation including the Duties Act 2000, Payroll Tax Act 2007, Land Tax Act 2005, Congestion Levy Act 2005, First Home Owner Grant Act 2000, Unclaimed Moneys Act 2008, and the Taxation Administration Act 1997.

Associated with the interpretation of all of the various taxation laws administered by the SRO are Revenue Rulings. The purpose of a Revenue Ruling is to:

  • give the SRO's interpretation of particular provisions of the taxation laws it administers;
  • explain current SRO policies, guidelines and practices; and
  • answer complex, yet commonly asked, state taxation questions.
This document was last reviewed on 17/06/2009
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