Register of Private Binding Rulings

We publish edited versions of written binding advice in the Register of Private Binding Rulings.

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.

Status of versions published in the Register

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

They can't be relied upon as precedent or used for determining how we will apply the law.

The records in this Register are not binding and provide no protection.

See also:

Last modified: 18 Jul 2016QC 43595