Technical assistance

Introduction

We offer different types of advice and guidance that give our view on how the laws we administer apply. These range from published guidance about how the law generally applies to advice given to a taxpayer about how the law applies to their particular circumstances.

Our advice is binding and provides the highest level of protection for you to rely on. However, guidance is not binding as it provides more general information to help you on a wide variety of circumstances to deal with your tax affairs.

If you follow our advice or guidance that turns out to be incorrect or misleading, and you make a mistake as a result of this, you are entitled to certain levels of protection under the law.

Our practice statement PS LA 2008/3 Provision of advice and guidance by the Tax Office (PS LA 2008/3) explains the:

• different forms of advice and guidance we offer
• corresponding levels of protection that apply if you rely on it.