Public rulings are binding advice, meaning that we will apply the rule as set out in the ruling. They explain a taxpayer's obligations or entitlements under a provision of the law and express our interpretation of that law.
We publish many different types of public rulings. The type of ruling is indicated in the title, for example:
- TR – taxation ruling
- TD – taxation determination (short form ruling)
- LCR – law companion ruling
- GSTR – goods and services (GST) ruling
- MT – miscellaneous taxation ruling
- CR – class ruling
- PR – product ruling.
With the exception of class rulings and product rulings, we normally publish public rulings as drafts for public comment before we finalise them.
Both draft and final public rulings are published on our Legal database.
The Advice under development program provides details of public rulings that we are developing.
You can find out more about:
- How we develop public advice and guidance
- How our advice and guidance protects you
- the system of public rulings, in Taxation Ruling TR 2006/10 Public Rulings.