Register of Private Binding Rulings

DISCLAIMER

The Register of Private Binding Rulings is a historical public record of written binding advice the Tax Office has issued to specific entities. It exists to enhance the integrity and transparency of the Tax Office’s decision making processes. In essence, it enables the recipient of written binding advice to confirm that what they have is official Tax Office advice.

Each record is based on the facts of a specific situation as advised to the Tax Office and reflects our view of the law in force at the time the advice was issued. Before we place a record on the Register, we edit it to protect the applicant's privacy.

Records on the Register cannot be relied upon as precedent or used for determining how the Tax Office will apply the law in other cases because:

• the advice is binding on the Commissioner only in relation to the specific entity named in the written binding advice
• some material facts that formed the arrangement on which our advice was given may have been removed or altered for privacy, secrecy or confidentiality reasons
• we do not update records to reflect:
• changes in legislation
• changes in the Tax Office's application of the law resulting from tribunal or court decisions
• changes to the Tax Office view on how the law applies, and
• changes to decisions resulting from review processes after entities have disputed the Tax Office's decision.

Given the above, a record in the Register is not a publication approved in writing by the Commissioner. It is not intended to provide you with advice, nor does it set out the Tax Office's general administrative practice. Therefore a record on this Register is non-binding and provides you with no protection (including from any penalty or interest). In addition, a record on the Register is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances.