Private rulings

Where customers identify a tax technical or legislative issue making them uncertain of their liability, we assist by issuing private rulings.

In 2020–21, our technical advice and review experts issued 1125 private rulings and exemption decisions, which are in addition to public rulings issued and published on our website that:

  • represent our interpretation of a particular provision,
  • explain our current policies, guidelines and practices, and
  • answer complex, commonly asked questions.

In the complex area of landholder acquisitions, our experts issued a further 179 private rulings.