Editorial Scope — How We Review

Every editorial page on TaxKiln Australia moves through the same review chain. We publish this chain so readers can audit the editorial record themselves.

Source research lands in brief form. Statute, ATO public rulings, ATO Interpretive Decisions, AAT/ART decisions, and state revenue-office publications are summarised into research briefs (113 briefs anchor the current AU content set).
Briefs feed editorial production. Briefs become page drafts with primary citations carried through verbatim — TR/GSTR numbers, section references, case names — so claims are traceable to the underlying source.
Editorial pass. Voice, cross-linking, glossary tagging, worked-example anchoring to a real Australian city, and ISO 8601 date stamping.
Pre-launch cold-eye review. An external deep-research pass (Perplexity Deep Research) flags stale rates, missing citations, and credibility tensions. Findings are logged in the Corrections log.
Post-launch re-review. Scheduled re-reviews at T+30, T+60, and T+90 days verify that rate updates, ATO ruling changes, and legislated reforms are reflected.

What this means for a page you're reading

The "Last reviewed" date at the foot of the page is the date the editorial review chain last touched it.
Every statute reference (ITAA 1997 s X-Y, TR YYYY/N) is a primary citation — not a paraphrase.
If we flag content as Pending ATO guidance, the ATO has not yet published a public ruling on the point and we say so.
If a rate is forward-flagged (FY 2026-27, 1 July 2027 reforms), the page tells you which legislated change is upcoming.

Last reviewed: 27 May 2026