On 11 December 2017, the ATO included the following guidance, on its website.
We’re changing where we publish edited versions
Edited versions of written binding advice are now available on the ATO legal database. We’re consulting on the relocation – you can provide your feedback by visiting our Public advice and guidance communityExternal Link on Let’s Talk.
The Register of private binding rulings will continue to be available for a limited period while the consultation occurs.
There are several methods you can use to search for edited versions of written binding advice in the register.
Authorisation number search
The authorisation number is a unique number that is allocated to each piece of authorised written binding advice. If you know the specific authorisation number you wish to view, you can insert the authorisation number into the authorisation number search field and the edited version will be displayed.
There may be instances where an edited version is not available for the number you have entered. This is because:
- the number is not a valid authorisation number
- the authorisation number applies to written binding advice that is prior to the publication regime (applications for GST-specific private rulings received prior to 1 July 2001 and for all other written binding advice received prior to 1 April 2001)
- the authorisation number is a valid number but the edited version is awaiting publication (there is a delay between the issue of the written binding advice and the publication of its edited version to allow the recipient time to raise any issues of concern)
- no written binding advice was issued for the authorisation number (for example, where the application for written binding advice was withdrawn after authorisation but prior to the advice being sent from the ATO).
Subject search
Each edited version contains a description of the subject to which it relates. A subject search will identify all edited versions that contain your selected topic within that subject description.
Inserting a date range in conjunction with your subject description will limit your search to identify only edited versions published within the specified date range.
If you select the ‘deep content search’ check box, the search will identify your selected topic, wherever it occurs in the edited versions.
If you need to refine your search, you can add additional words in the search field, separating each word with a space.
Date range search
A date range search will identify all edited versions that were published within the range that you specify.
If you enter a date in the ‘From’ field only, the results will include all edited versions published from that date to today’s date.
If you enter a date in the ‘To’ field only, the results will include all edited versions published from the beginning of the register until that date.
You can also use this search facility in conjunction with the subject search and your results will be limited to your specified subject and date range.
[ATO website – searching private rulings; LTN 237, 11/12/17; Tax Month Dec 2017]