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Advice under development – administration issues

Advice and guidance we are developing on administration issues.

Last updated 6 November 2025

[4246] Private rulings [updated]

Title

Draft update to Taxation Ruling

Taxation Ruling TR 2006/11 Private Rulings

Purpose

This Ruling outlines the private rulings system. It is being updated for currency and to address case law developments and reflect legislative changes to promoter penalty laws in Division 290 of Schedule 1 to the Taxation Administration Act 1953.

Expected completion

Late 2025

Contact

PublicGuidance@ato.gov.au

QC57885