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Tax Administration Act 1994

Binding rulings - Rulings generally

91GI: Effect of minor error on binding ruling

You could also call this:

"Small mistakes in tax rulings don't change what they mean."

Illustration for Tax Administration Act 1994

You do not have to worry if there is a small mistake in a ruling. The Commissioner does not have to fix a minor error if it does not change what the ruling means. A ruling with a minor error is still valid.

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Money and consumer rights > Taxes
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91H: Applications for rulings not to affect obligations and powers, or

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Part 5ABinding rulings
Rulings generally

91GIEffect of minor error on binding ruling

  1. The Commissioner does not have to withdraw and reissue a new ruling to correct a typographical or a minor error if the correction does not change the meaning of the ruling.

  2. A ruling that is not withdrawn and reissued remains valid.

Notes
  • Section 91GI: inserted, on (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).