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Publishing of private rulings

We publish edited versions of written binding advice to the ATO legal database.

Last updated 6 May 2018

We publish edited versions of all written binding advice we issue to the ATO Legal database. This enhances the integrity and transparency of the private ruling system, and confirms it is our official advice.

The advice is edited to protect the secrecy and privacy of the applicant, and the applicant has the opportunity to review the edited version before it is published.

Relying on edited versions

The edited versions of written binding advice we publish can't be relied on by taxpayers or their advisers in any way.

We do not update edited versions for changes in the law or changes in the way we apply the law.

They can't be relied upon as precedent or used for determining how we will apply the law. The records are not binding and provide no protection (from having to pay underpaid tax, penalty or interest).

In addition, an edited version of binding advice is not an authority for the purposes of establishing a reasonably arguable position.

See also