When a customer is unsure of their obligations due to a tax-technical or legislative issue, we can give them clarity and confidence by issuing a private ruling.
In 2025–26, we issued 1,926 private rulings and exemption decisions. This includes 179 private rulings in the complex area of landholder acquisitions.
We also publish public rulings on our website, which:
- represent how we interpret certain pieces of legislation
- explain our current policies, guidelines and practices
- answer complex, commonly asked questions.
We published 5 public rulings in the last financial year.
