On 12 Feb 2018, the ATO announced that edited versions, of Private Binding Rulings (EVs), are now available in the ATO Legal database (this produces a ‘search box’ and you can ‘refine search’ by ‘edited private advice’ to get all the EV’s on the subject matter for which you were searching).

Moving them to the ATO Legal Database, was in response to feedback that they were hard to find and search.

Previously, EVs were only available on the Register of private binding rulings and they will continue to be available through the Register for a limited time to ensure continuity for taxpayers.

EVs are private rulings which:

  • the ATO makes available, publicly, once confidential information (such as names of persons or entities concerned) is removed
  • ensure transparency of their decision making
  • assist you in deciding whether to lodge a private ruling request, and what to include in your application.

Making EVs available in the Legal database allows for:

  • an improved client experience through a superior search engine
  • availability alongside other advice and guidance products, such as tax determinations and rulings

To improve your experience by ensuring search results are useful and relevant, we have:

  • archived EVs more than four years old (these are still available through a search of archived content)
  • removed EVs more than ten years old.

[ATO website: EV’s on Legal Database; FJM; LTN 30, 14/2/18; Tax Month February 2018]


Study Questions (answers available)

  1. Did the ATO announce that edited versions of their ‘private binding rulings’ (EV’s) can now be found on their Legal Database?
  2. Was this to make them easier to find and search, along side other material on the same subject?
  3. Are these EV’s going to remain, also on their existing register, indefinitely?
  4. Are EV’s that are 10 years old going to be available to search, in archived material?





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