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Special circumstances and glossary 2011

Special circumstances affecting how your tax is calculated and a glossary of terms used in the tax return instructions.

Last updated 28 June 2011

Special circumstances

This section is a public ruling in accordance with Division 358 of Schedule 1 to the Taxation Administration Act 1953 for individuals who use it reasonably and in good faith to complete their 2011 personal income tax return.

This means that if we state the law incorrectly in this section, or our advice on the application of the law in this section is incorrect and as a result you do not pay enough tax, we will not ask you to pay the extra tax.