• Public rulings refreshed to provide a more contemporary approach

    We’re modernising our public rulings under our Project Refresh initiative. This will ensure they’re up to date and reflect current business practices. As part of our refresh, we’re reviewing, updating, consolidating, and replacing a number of outdated rulings. We're doing this in consultation with academics and external providers, such as professional firms and legal editors.

    Project Refresh initially focuses on public rulings that haven’t been updated in more than five years. It's not changing any current ATO views, but will de-clutter the system. This will allow taxpayers and tax professionals to find our view on a single subject in one place.

    Where we propose withdrawing a ruling, we are seeking your feedback. We will consult with academics and industry experts to determine whether replacement public advice and guidance is needed.

    Next steps:

      Last modified: 19 May 2017QC 52154