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Statement 5: Rules, Policies and Procedures

This section, as required by the Freedom of Information Act 1982, is an overview of the rules, policies and procedures that the SRO publishes online. 

Types of information that can be found on this site include:

  • guidance tailored to the information needs of individuals, employers/businesses and tax representatives
  • publications including revenue rulings on key provisions in laws administered by the SRO
  • information services (full list available via our subscription service and our YouTube channel).

To find a specific document, conduct a full search of this site. If there are documents that are not currently available online, you can submit a request for access to information under freedom of information.

Updated: 8 December 2025