Superannuation guarantee ruling sgr 2005/1

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Taxationcompliance rulesIssued pursuant to the Financial Management Act 1994Issued July 2005 (last update March2014)

The SecretaryDepartment of Treasury and Finance1 Treasury PlaceMelbourne Victoria 3002AustraliaTelephone: +61 3 9651 5111Facsimile: +61 3 9651 5298www.dtf.vic.gov.auAuthorised by the Victorian Government1 Treasury Place, Melbourne, 3002© State of Victoria 2014This work is licensed under a Creative Commons Attribution 3.0 Australia licence. You are free to re-use the work under that licence, on the condition that you credit the State of Victoria as author. The licence does not apply to any images, photographs or branding, including the Victorian Coat of Arms, the Victorian Government logo and the Departmentof Treasury and Finance logo.Copyright queries may be directed to IPpolicy@dtf.vic.gov.auISBN 978-1-92222-219-0 (pdf)Published April2014If you would like to receive this publication in an accessible format please emailinformation@dtf.vic.gov.auThis document is also available in PDF format at www.dtf.vic.gov.au

Taxation compliance rulesIssued pursuant to the Financial Management Act 1994, Issued July 2005 (last update March 2014)iContentsA. Introduction...................................................................................................1B. Definitions......................................................................................................2C. Overview........................................................................................................3D. Role of agencies.............................................................................................4E. Portfolio and whole of government roles.......................................................5Department of Treasury and Finance..............................................................................................5Portfolio departments......................................................................................................................5F. Standing Directions of the Minister for Finance..............................................6G. Taxation compliance rules.............................................................................71.Registration..............................................................................................................................72.Tax focus and planning.............................................................................................................83.Tax technical compliance.........................................................................................................94.Knowledge management.......................................................................................................145.Cash flow................................................................................................................................14H. Taxation compliance review questionnaire..................................................16I. Instructions for use........................................................................................17Appendix: Relevant web links...........................................................................37