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  • Publishing of private binding rulings

    We publish edited versions of written binding advice. This enhances the integrity and transparency of the private ruling system, and confirms it is our official advice. The advice is edited to protect the secrecy and privacy of the applicant.

    We're changing where we publish edited versions

    Edited versions of written binding advice are published in the Register of private binding rulings.

    They are now also available on the ATO legal database. We're consulting on the relocation – you can provide your feedback by visiting our Public advice and guidance communityExternal Link on Let's Talk.

    The Register of private binding rulings will continue to be available for a limited period while the consultation occurs.

    Level of protection

    The edited versions of written binding advice we publish can't be relied on by taxpayers or their advisers in any way.

    They can't be relied upon as precedent or used for determining how we will apply the law. The records are not binding and provide no protection.

    See also:

    Last modified: 11 Dec 2017QC 43595