[4246] Private rulings [new]
Title
Draft Taxation Ruling
Draft update to 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
To be advised
Comments
A draft update to TR 2006/11 will be published for comment following finalisation of the proposed amendments to Taxation Ruling TR 2006/11DC Private Rulings, which published on 16 July 2025 and are explained in [4154] Pillar Two global and domestic minimum tax.
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