Register of Private Binding Rulings


A record in the Register of Private Binding Rulings is based on the facts of a specific situation as advised to us, and reflects our view of the law in force at the time the advice was issued.

It is not a publication approved in writing by the Commissioner, and is not intended to provide you with advice. It does not set out our general administrative practice.

A record on this Register is non-binding and provides you with no protection (including from any underpaid tax, penalty or interest).

A record on the Register is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances.

Records on the Register can't be relied upon as precedent, or used for determining how we will apply the law in other cases. This is because:

  • the advice is binding on the Commissioner only in relation to the specific entity named in the written binding advice
  • some material facts that formed the arrangement on which our advice was given may have been removed or altered for privacy or confidentiality reasons
  • we don't update records to reflect  
    • changes in the law
    • changes on how we apply the law.

Our legal databaseExternal Link contains a collection of legal and policy documents, including the Commissioner’s view on how the law would apply in various circumstances.

If you need to clarify how the law applies to your circumstances, you should seek expert advice or apply for a private ruling from us.

By choosing to proceed to the Register's search facility, you acknowledge you have read and understood this disclaimer.