The Qld Office of State Revenue (OSR) has updated Public Ruling DA000.2.5 (Self assessors, the Duties Act 2001 (Qld) and the Taxation Administration Act 2001 (Qld)). The OSR says the Ruling now provides guidance on the circumstances in which the Commissioner may, on written application, make a Commissioner assessment of a matter that is required or permitted to be self assessed. The updated Ruling is taken to be effective from 29 May 2014.
[LTN 110, 11/6/14]