• Publications

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    To improve the administration of the private rulings system, we now publish all notices of private rulings for public record. These publications are on this website.

    Private rulings are published in an edited form to safeguard taxpayer privacy.

    Private ruling applicants are invited to provide a statement detailing any information they believe should be removed from the published version of their private ruling.

    If the information the applicant wants removed is more than simply names and addresses, reasons why publication of this information will breach the applicant’s privacy should be provided.

    Before publication, applicants can comment on the edited version of their private ruling.

    Last modified: 05 Nov 2014QC 40267