When customers identify a tax-technical or legislative issue that makes them uncertain of their liability, we assist by issuing private rulings.
In 2023–24, our experts in Technical Advice and Review issued 1,236 private rulings and exemption decisions. We also issued 153 private rulings in the complex area of landholder acquisitions.
Private rulings are issued in addition to the public rulings issued and published on our website that:
- represent our interpretation of a particular provision
- explain our current policies, guidelines and practices
- answer complex, commonly asked questions.
We issued 7 public rulings on our website in the 2023–24 financial year.