Private rulings

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

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.

In 2022–23, our technical advice and review experts issued 1,224 private rulings and exemption decisions. We also issued 231 private rulings in the complex area of landholder acquisitions.