Notice of Rulings 11 March 2026
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
TR 2017/1 | Income tax: deductions for mining and petroleum exploration expenditure | This Addendum amends Taxation Ruling TR 2017/1 to clarify the Commissioner's view on the ordinary meaning of ‘exploration or prospecting’ in the context of Division 40 of the Income Tax Assessment Act 1997. This Addendum applies to years of income commencing both before and after its date of issue. |