Revenue Ruling TAA-004v5 – Objections lodged out of time

Published on 17 August 2023

We have published Revenue Ruling TAA-004v5 – Objections lodged out of time. This ruling replaces TAA-004v4 and: 

• extends the application of the ruling to the Gambling Regulation Act 2003, and
• reflects the 5 year time limit for lodging objections out of time. 

The ruling has been published without public consultation as the changes do not alter the Commissioner’s position on out of time objections. The changes reflect the legislation and improve readability.