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  • Project Refresh

    Project Refresh is an initiative to modernise our public rulings.

    We have produced a large number of public rulings over many years. Although most are current, many have not been updated in a very long time.

    We are modernising our stock of public rulings under Project Refresh to ensure they are up to date. This is not to change the ATO view expressed in the ruling, where the view is still current. Taxpayers and their advisers should have no doubts about the currency of our view, and what law that view is based upon.

    We will also be looking to review the examples in our rulings, so they remain contemporary and reflect current business practices.

    Project Refresh will initially focus on public rulings more than five years old. We have identified many that require remedial treatment, and some that should be withdrawn completely because they are no longer relevant.

    Treatments will range from light touch (for example, updating old legislative references) to heavy reworking (for example, public rulings with related subject matter that can be consolidated into a new single ruling).

    The progress of Project Refresh will be updated each month. We will list the public rulings identified for refresh, and indicate any action being considered. These lists will be indicative only.

    Possible actions will include:

    • withdrawal
    • update
    • rewrite
    • consolidation with related public rulings.

    You are invited to contact us by email to comment on the planned treatment for any listed ruling.

    We do not generally consult on Project Refresh rulings beyond this initial comment period, particularly where the proposed treatment is light touch. However, occasionally, where a Project Refresh ruling would benefit from further consultation, we may publish it in draft for comment, or use existing ATO Consultation channels.

    See also:

    Last modified: 16 Nov 2017QC 50322