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Public rulings

Learn about the types of public rulings we issue.

Last updated 5 May 2019

Public rulings are binding advice. They express our interpretation of the laws we administer. 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 – GST ruling
  • MT – miscellaneous taxation ruling
  • CR – class ruling
  • PR – product ruling.

With the exception of class 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 the ATO Legal database.

The Advice under development program provides details of public rulings that we are developing.

See also  

Learn about when Law Companion Rulings are issued and how they can be relied upon.