Interpretation Notes

Interpretation notes are intended to provide guidelines to stakeholders (both internal and external) on the interpretation and application of the provisions of the legislation administered by the Commissioner.

These notes are amended when necessary in line with policy developments and changes in legislation, and will ultimately replace the existing general notes and practice notes, as well as internal circular minutes, to the extent that they relate to the interpretation of the various laws. 

The interpretation notes have been grouped as follows:

• Numbers 121–140
• Numbers 101–120
• Numbers 81–100
• Numbers 61–80
• Numbers 41–60
• Numbers 21–40 
• Numbers 1–20