Tax Office tricks rings (7)

I believe the answer is:

toruses

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'rings' is the definition.
The answer and definition can be both man-made objects as well as being plural nouns.
Perhaps they are linked in a way I don't understand?

'tax office tricks' is the wordplay.
'tax office' becomes 'to' (this could be a standard abbreviation which I don't know about).
'tricks' becomes 'ruses' (a ruse is a trick or ploy).
'to'+'ruses'='TORUSES'

Can you help me to learn more?

I've seen this clue in the Sydney Morning Herald.

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