Subpoenas and their costs in accessing SRO information
Ruling number: archive-GEN-006
The ruling has ceased
Updated: 10 December 2025
Ruling history
| Ruling number | archive-GEN-006 |
|---|---|
| Status | Ceased |
| Issue date | 01 June 1995 |
| Ceased date | 31 August 2023 |
| Issued by | Commissioner of State Revenue |
This ruling is ceased as it is out of date. The secrecy provisions are now set out in Part 9 of the Taxation Administration Act 1997.
This archived ruling outlines the circumstances in which the State Revenue Office is entitled to recover costs associated with answering a subpoena.
Disclaimer
Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling GEN-001.