Consultation and feedback on public rulings

Draft rulings and determinations

We publish draft rulings and determinations to seek professional, industry and community input on our proposed position on tax issues. We also invite feedback on final rulings and determinations to assess their effectiveness.

The period for public comment is normally six weeks for a ruling, and four weeks for a determination. Over the Christmas/New Year period, this is usually extended by at least two weeks. This public consultation period is in addition to more targeted consultation that may occur during the development of a ruling or determination.

If you want to make a submission on a draft ruling or determination, refer to that particular ruling or determination on our Legal Database. Submissions made on draft rulings and determinations are acknowledged when they are received and they are confidential.

People making comments will receive a response soon after the final ruling is issued.

We may provide an edited version of the compendium of comments as part of this response, with names and other identifying features removed. The edited compendium of comments will also be published on our Legal Database.

Anyone providing comments should advise us if they don't want their comments included in the edited version of the compendium of comments.

Final rulings and determinations

You can provide feedback on final rulings and determinations via an online survey after the final version is published. The survey form is attached to each ruling and determination and is available for up to nine months after the final ruling or determination is released.

We're unable to respond individually to your feedback – however, the survey will be used to help us assess the effectiveness of the ruling or determination.

See also:

Last modified: 18 Jan 2016QC 40421