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
- How we develop public advice and guidance
- How our advice and guidance protects you
- Law companion rulings
- Class rulings
- Product rulings
- Advice under development program
- Legal database (includes all public rulings, including drafts)
- Taxation Ruling TR 2006/10 Public Rulings – outlines the system of public rulings