We are conducting system upgrades between 5:30 pm on Friday 12 September and 6:00 pm on Sunday 14 September 2025. During this time calculators, online services, portals and other applications may be unavailable.
Assessments and periods of retrospectivity
GEN-014
This ruling explains the application of the five-year retrospectivity period to all revenue lines.
Issue date: December 2007
Replaces: GEN-013