Miscellaneous Taxation Ruling
Freedom of Information Act 1982 - Treatment of Requests for Section 9 Documents
Please note that the PDF version is the authorised version of this ruling.
FOI status:May be releasedFOI number: I 1103720
Section 9 of the Act requires copies of documents containing rulings, interpretations etc., to be made available for inspection and purchase by the public and that a statement or index, of the documents be published in the Commonwealth Gazette. A document containing exempt matter does not have to be so available but, where practicable, a copy of the document with the exempt matter deleted is to be made available (sub-section 9(4)).
2. The requirement to make the documents available does not fully come into operation until 1 December 1983. In the meantime documents should be made available "as far as is practicable" (subsection 9(3)).
3. Copies of the uniform assessing handbooks and non-technical enforcement policy statements are currently being prepared in a form which will comply with the Freedom of Information legislation and will be made available before 1 December 1983. In addition, copies of most Taxation Rulings which have issued from 1 December 1982 are available at all branch offices.
4. With regard to technical rulings, instructions, memoranda or orders which issued prior to 1 December 1982, copies will generally be made upon receipt of a request from an applicant. Where however, the document is referenced in one of the new assessing handbooks, the following practice will apply.
5. Instructions which are referenced in the new assessing handbooks are being redrafted as Income Tax Rulings and will be released to the public in that form subject, to any necessary editing of exempt material (Taxation Ruling No. 1, last paragraph refers). It is planned that these Tax Rulings, which will be numbered IT 2-2000, will be distributed during the period of June - August 1983 for the use of Taxation officers and will be available to the public no later than 31 August 1983.
6. If any requests are made for access to documents which are to be produced as Taxation Rulings 2-2000, enquirers should be informed of the planned release of the documents by August 1983 and then co-operation sought in awaiting the release. Inasmuch as the rulings will be available by 31 August 1983, three months before the statutory deadline of 1 December 1983 and the resource cost of providing the rulings in advance of the planned progressive preparation may well be significant, it is felt this action is justified and is consistent with the spirit of paragraph 9(3) of the Act which requires that copies of documents be made available "so far as is practicable."
COMMISSIONER OF TAXATION
3 MARCH 1983