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 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 Notes will be amended when necessary in line with policy developments and changes in legislation.​

The Interpretation Notes have been grouped as follows:

• Numbers 101-120
• Numbers 81-100 
• Numbers 61-80
• Numbers 41-60
• Numbers 21-40 
• Numbers 1-20   

Notes:

For ease of reference, a Register containing all the details of the Interpretation Notes can be accessed here and will be updated on a regular basis.

An Archive has been created for all the replaced or withdrawn Interpretation Notes and can be found under Legal Counsel Archive – Interpretation Notes for ease of reference