| Aggressive Tax Planning product rulings issued - 2010 financial year |
| List of Aggressive Tax Planning product rulings issued in the 2010 financial year. |
| Excise rulings |
| Excise rulings on the legal database. |
| Fuel tax rulings |
| Fuel tax rulings on the legal database. |
| Goods and services tax rulings (including GST advice and GST industry issues) |
| Goods and services tax rulings on the legal database. |
| Old series taxation rulings |
| Taxation rulings that issued prior to 1 July 1992. |
| Public rulings process |
| General overview of public rulings process, including a diagrammatic overview of the standard process that applies to ruling topics listed on the public rulings program and identifies the nine stages of the standard public rulings process. |
| Sales tax rulings |
| Sales tax rulings on the legal database. These rulings are no longer current and do not apply to transactions occurring on or after 1 July 2000. |
| Superannuation determinations |
| Superannuation determinations on the legal database |
| Taxation rulings |
| Taxation rulings on the legal database |
| Capital gains tax cell determinations |
| Capital gains tax cell determinations that issued prior to 1 July 1992. |
| Class rulings |
| Class rulings on the legal database. |
| Fuel tax determinations |
| Fuel tax determinations on the legal database |
| List of product rulings issued from 1 July 2008 to 30 June 2009 |
| A listing of product rulings (PR) issued by PR number - PR 2008/59 to PR 2009/42 (last updated 23 September 2009). |
| Public Rulings Program |
| The public rulings program charts the progress of rulings, determinations and significant addenda under development. The program also details topics which have been withdrawn from the program from January 2008 and those rulings and determinations which have been finalised. Program is updated monthly. |
| Sales tax determinations |
| Sales tax determinations on the legal database. These determinations are no longer current and do not apply to transactions occurring on or after 1 July 2000. |
| Superannuation contributions rulings |
| Superannuation contributions rulings on the legal database. |
| List of product rulings issued from 1 July 2008 to 30 June 2009 |
| List of product rulings (PR) issued by PR number from PR 2008/59 to PR 2009/42 (last updated 2 September 2009). |
| Luxury car tax determinations |
| Luxury car tax determinations on the legal database. |
| Product grants and benefits rulings |
| Product grants and benefits rulings on the legal database |
| Product rulings |
| Product rulings on the legal database. |
| Public rulings panels |
| Provides information about the ATO public rulings panels. |
| Sales tax bulletins |
| Sales tax bulletins on the legal database. These bulletins are no longer current and do not apply to transactions occurring on or after 1 July 2000. |
| Superannuation contributions determinations |
| Superannuation contributions determinations on the legal database |
| Changes to GST public rulings as a result of the Board of Taxation recommendations |
| Outlines the changes to GST public rulings as a result of the recommendations from Board of Taxation (BoT) review of GST administration. |
| List of product rulings issued from 1 July 2007 to 30 June 2008 |
| A listing of Product Rulings (PR) issued by PR number. PR 2007/69 to PR 2008/58 (last update 21 October 2009). |
| Superannuation guarantee rulings |
| Superannuation guarantee rulings on the legal database |
| Training guarantee rulings |
| Training guarantee rulings on the legal database. These rulings are no longer current and do not apply on or after 1 July 1996. |
| Consultation and feedback on public rulings |
| The consultation and feedback page provides an opportunity for taxpayers and tax professionals to comment on draft rulings and determinations and to provide feedback on finalised rulings and determinations. |
| List of product rulings issued from 1 July 2005 to 30 June 2006 |
| Allows you to view Product Rulings (PR) issued by PR number. PR 2005/100 to PR 2006/114 (last update 26 March 2008). |
| Superannuation guarantee determinations |
| Superannuation guarantee determinations on the legal database. |
| Training guarantee determinations |
| Training guarantee determinations on the legal database. These determinations are no longer current and do not apply on or after 1 July 1996. |
| List of product rulings issued from 1 July 2004 to 30 June 2005 |
| Allows you to view Product Rulings (PR) issued by PR number. PR 2004/79 to PR 2005/99 (last update 26 March 2008). |
| Prescribed payments system bulletins |
| Prescribed payments system bulletins on the legal database. These bulletins are no longer current and do not apply on or after 1 July 2000 |
| Public rulings program - 12 April 2013 |
| Outlines the progress of the public rulings program to 12 April 2013. |
| Self Managed Superannuation Fund rulings |
| Self Managed Superannuation Fund rulings on the legal database |
| List of Product Rulings issued from 1 July 2003 to 30 June 2004 |
| Allows you to view Product Rulings (PR) issued by PR number. PR 2003/49 to PR 2004/78 (last update 26 March 2008). |
| Pay As You Earn bulletins |
| Pay As You Earn bulletins on the legal database. These bulletins are no longer current and do not apply on or after 1 July 2000. |
| Public rulings program - 6 March 2013 |
| Outlines the progress of the public rulings program to 6 March 2013. |
| Self Managed Superannuation Fund determinations |
| Self Managed Superannuation Fund determinations on the legal database |
| List of Product Rulings issued from 1 July 2002 to 30 June 2003 |
| Allows you to view Product Rulings issued by PR number. Product Ruling PR 2002/105 to PR 2003/48 (last update 26 March 2008). |
| Public rulings program - 13 February 2013 |
| Outlines the progress of the public rulings program to 13 February 2013. |
| Public rulings program - 14 January 2013 |
| Outlines the progress of the public rulings program to 14 January 2013. |
| Public rulings program - 10 December 2012 |
| Outlines the progress of the public rulings program to 16 November 2012. |
| Public rulings program - 16 November 2012 |
| Outlines the progress of the public rulings program to 16 November 2012. |
| Rulings that outline the public rulings systems |
| Lists the Rulings that outline the public rulings systems. |
| Agreement on Terms of Use |
| SMSF product ruling agreement on 'terms of use' |
| Changes to a scheme or request to withdraw SMSFPR |
| Provides information on how an SMSF product ruling applies if the arrangement differs from the product ruling |
| Class Ruling application form |
| The form to use when lodging a class ruling application. |
| Common issues of concern - product rulings |
| Issues when reviewing a product ruling application. |
| Contact numbers for SMSFPR |
| A list of contacts for SMSF product rulings. |
| Demergers: Checklist for demerger ruling requests |
| This document contains information designed to assist applicants with preparing a ruling request in relation to a demerger. |
| Division 394 application checklist |
| Information to help prepare a product ruling application - forestry Division 394. |
| Facts about self-managed super fund product ruling |
| Self-managed superannuation fund product ruling (SMSFPR) was introduced to provide certainty to self-managed superannuation fund (SMSF) trustees participating or potentially participating in a product. |
| Failure to establish notification form |
| Forestry managers must complete and lodge this form within 21 months after the end of the relevant financial year. |
| Forestry managed investment schemes |
| Information for promoters and participants of forestry managed investment schemes. |
| Goods and services tax determinations (including GST bulletins) |
| Goods and services tax determinations and bulletins on the legal database. |
| Important information for intending applicants |
| Important general information for product ruling applicants. |
| Important information for intending applicants of SMSFPR |
| Provides general information for intending applicants of an SMSF product ruling. |
| Important information for SMSF participants |
| Provides information for SMSF participants in arrangements on which an SMSF product ruling has been published. |
| Information required for a product ruling application - Agribusiness (except Division 394 forestry managed investment schemes) |
| Checklist of information required for a product ruling application - Agribusiness (except Division 394 forestry managed investment schemes). |
| Information required for a product ruling application - financial products checklist |
| Applicant checklist for financial product ruling applications. |
| Information required for SMSFPR application |
| Provides an overview about what an SMSF product ruling is and how a product ruling is sought. |
| Initial contributions notification form |
| Forestry managers must complete and lodge this form within three months of the end of the relevant financial year. |
| Internal advice |
| The current significant technical law issues being reviewed. |
| List of product rulings issued by product type - afforestation (eucalypts) |
| A listing of all product rulings related to afforestation (eucalypts), in PR number and date of issue order (last updated 16 June 2010). |
| List of product rulings issued by product type - afforestation (non-eucalypt) |
| A listing of all product rulings related to afforestation (non-eucalypt), in PR number and date of issue order (last updated 19 May 2010). |
| List of product rulings issued by product type - films |
| A listing of all product rulings related to films, in PR number and date of issue order (last updated 17 August 2012). |
| List of product rulings issued by product type - finance and mining |
| A listing of all product rulings related to finance and mining, in PR number and date of issue order (last updated 23 June 2010). |
| List of product rulings issued by product type - nuts and orchards |
| A listing of all product rulings related to nuts and orchards, in PR number and date of issue order (last updated 29 April 2010). |
| List of product rulings issued by product type - olives |
| A listing of all product rulings related to olives, in PR number and date of issue order (last updated 6 May 2009). |
| List of product rulings issued by product type - other miscellaneous products |
| A listing of Product Rulings related to all other products, in PR number and date of issue order (last updated 29 April 2010). |
| List of product rulings issued by product type - Product Rulings system |
| A listing of all product rulings related to the Product Rulings System, in PR number and date of issue order (last updated 21 October 2009). |
| List of product rulings issued by product type - viticulture and wine production |
| A listing of all product rulings related to viticulture and wine production, in PR number and date of issue order. |
| Miscellaneous tax |
| Miscellaneous tax rulings deal with miscellaneous tax laws. Rulings that are published within the MT series generally deal with matters that do not fit easily within any of the other series. |
| Non-commercial losses and product rulings |
| Many participants in arrangements, who are individuals, may be affected by the provisions of division 35 on the deductibility of losses from the carrying on of a business activity. |
| Notification of intention to apply for a product ruling |
| Form: Applicants are required to inform the Product Ruling area of expected product ruling applications. |
| Priority ruling process |
| The priority ruling process is designed to help corporate boards manage the tax risks associated with significant transactions. |
| Product rulings - terms of use |
| The issuing of a product ruling is conditional upon the applicant agreeing to abide by a number of terms of use. |
| Product rulings contact list |
| List of ATO contact officers who can provide information about applying for a product ruling. |
| Promoter correspondence - letters issued to promoters relating to product rulings |
| From time to time we write to all promoters of managed investment schemes to provide information about Tax Office activity in this sector and developments within the industry. |
| Public rulings program - 3 May 2013 |
| Outlines the progress of the public rulings program to 3 May 2013. |
| Request for self managed superannuation fund product ruling |
| You should use this form if you want advice about how the Superannuation Industry (Supervision) Act 1993 (SISA) and the Superannuation Industry (Supervision) Regulations 1994 (SISR) apply to an investment by a self-managed superannuation fund (SMSF) in your product. |
| Self Managed Superannuation Fund product rulings |
| Self Managed Superannuation Fund product rulings on the legal database. |
| Share buy-backs - fact sheet |
| Fact sheet on share buy backs. |
| Taxation determinations |
| Taxation determinations on the legal database. |
| The facts about product rulings |
| General advice for all users of product rulings - potential investors, applicants, advisers and tax agents. |
| What is a class ruling? |
| Explains what a class ruling is and the process of applying for one. |
| Wine equalisation tax determinations |
| Wine equalisation tax determinations on the legal database. |
| Wine equalisation tax rulings |
| Wine equalisation tax rulings on the legal database. |