Public rulings are binding advice. They express our interpretation of the laws we administer.
We publish many different types of public rulings.
For the standard series of public rulings, the type of ruling is indicated in the title, for example:
- TR – taxation ruling
- TD – taxation determination (short form ruling)
- GSTR – GST ruling
- MT – miscellaneous taxation ruling
- SGR – superannuation guarantee ruling
- CR – class ruling
- PR – product ruling.
Law Companion Guidelines are also public rulings when they are finalised.
The public rulings program tracks the development of rulings, determinations and significant addenda, including topics that have been added or withdrawn, and rulings and determinations that have been finalised.
Public rulings are binding advice. They express our interpretation of the laws we administer. Public rulings include product and class rulings.