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  • Register of private binding rulings

    We're changing where we publish edited versions

    Edited versions of written binding advice are now 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.

    About the register of private binding rulings

    The Register of private binding rulings is a public historical record of all edited written binding advice we have issued in response to requests for written binding advice received from 1 April 2001 (except for GST specific rulings, which date from 1 July 2001).

    The register exists to enhance the integrity of our advice processes. Information that may identify the persons or entities concerned, along with any confidential information, is replaced or removed prior to publication.

    In some exceptional circumstances, it may not be possible to accurately reflect the issues and the decision without identifying the person or entity concerned. In these instances, a summary of the advice is prepared and published as the ‘edited version’.

    A recipient of written binding advice is given an opportunity to examine the proposed edited version prior to publication.

    Law Administration Practice Statement PS LA 2008/4 sets out the guidelines our staff follow in editing written binding advice for publication. It also sets out the processes for requesting a review of the edited version prior to publication.

    See also:

    Status of edited versions in the register

    A record in the register is based on the facts of a specific situation as advised to us, and reflects our view of the law in force at the time the advice was issued.

    The record is not a publication approved in writing by the Commissioner, and is not intended to provide you with advice, nor does it set out our general administrative practice.

    A record on this register is non-binding and provides you with no protection (including from any underpaid tax, penalty or interest).

    In addition, a record on the register is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances.

    For searching purposes, proceed to the register's search facilities.

      Last modified: 11 Dec 2017QC 16157