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	Australian Taxation Office Rulings and Determinations Help
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Table of Contents

• Introduction to Rulings and Determinations
• Legislation Links - Caution!
• Using Rulings and Determinations
• Database Last Updated Date
• Printing Rulings and Determinations
• About the Markup
• Reproduction of Rulings and Determinations

Introduction to Rulings and Determinations

AustLII republishes Australian Taxation Office final and draft public rulings and determinations, consolidations thereof and errata and addenda thereto. AustLII also publishes ruling and determination notices of withdrawal.

Public rulings and determinations set out the Commissioner's opinion as to the way in which 'a tax law' applies to:

• a person in relation to a class of arrangements;
• a class of persons in relation to an arrangement; or
• a class of persons in relation to a class of arrangements.

For more information see:

• Taxation Ruling TR 2006/10 (concerning the public rulings system);
• GST Ruling GSTR 1999/1 (concerning the GST Rulings system);
• Product Ruling PR 2007/71 (concerning the Product Rulings system);
• Class Ruling CR 2001/1 (concerning the Class Rulings system);
• Self Managed Superannuation Funds Product Ruling SMSFPR 2009/1 (concerning the Self Managed Superannuation Funds Product Rulings system); and
• Law Administration Practice Statement PS LA 2008/3 (concerning provision of written advice by the ATO).

A full list of the Australian Taxation Office final and draft rulings and determinations databases available from AustLII may be found on the AustLII Databases page.

Legislation Links - Caution!

Hypertext links to AustLII legislation which you will find in the text of rulings and determinations on AustLII will nearly always link to the current consolidated version of the legislation. Be aware that this will not necessarily be the same version of the legislation that is being discussed in the ruling or determination.

Using Rulings and Determinations

The Australian Taxation Office Rulings and Determinations on AustLII include hypertext links to most relevant material. These generally include the following:

• references to cases;
• references to bills;
• references to Explanatory Memoranda;
• references to Acts; and
• references to sections in Acts.

Each determination or ruling is preceded by a number of "[Links]". The meaning of these is as follows:

• 
  Clicking on the AustLII Logo will take you back to the AustLII home page.

• [Index]
  Takes you to the home page for the current database. You normally do this, if you want to select a different ruling or determination or check when the database was last updated.

• [Search]
  Lets you perform various searches over the all AustLII databases or a selection of them. For help on using our search engine, see our online Search Help.

• [History]
  Displays a list which includes the original ruling or determination and any subsequent consolidations, addenda, errata and notices of full or partial withdrawal.

• [Help]
  Displays this help page.

Database Last Updated Date

Each rulings and determinations database includes a database "last updated" date on the database index page. This is the date that AustLII last updated the database and does not necessarily indicate currency. The database is updated from data provided by the Australian Taxation Office on a weekly basis. AustLII aims to publish updates on a timely basis, usually within a day of receipt of the data.

Printing Rulings and Determinations

To print a ruling or determination, use the "File > Print" function of your web browser.

To eliminate the search term highlighting so that you can print a ruling or determination which you found by using the AustLII search facility, click the [No Context] link at the top of the page. You should now be looking at the ruling or determination without any search term highlighting and can print it.

About the Markup

Rulings and determinations are "marked up" on a massively automated basis. We are constantly improving this process to add functionality. If you have suggestions, these are more than welcome. Please bear in mind that the mark up process is essentially heuristic in nature - that is, it is designed to make the occasional mistake. We can't do much about acontextual links which depend on an understanding of natural (or even legal!) language. If you think that you can suggest a general approach to better take into account the salient features which are inherent in these materials, please send us feedback.

Reproduction of Rulings and Determinations

All rulings and determinations and related data on the AustLII site is published with the permission of the relevant copyright holder. AustLII cannot give you permission to reproduce the rulings or determinations on the AustLII site. To reproduce more than is permitted by the Copyright Act 1968, you should contact the relevant copyright holder to obtain permission. Details to assist you to do this are provided at the bottom of each database index page.

Additionally, while AustLII is proudly a "free to air" service, nonetheless our detailed markup of legislation and cases is subject to copyright and cannot be copied. The markup is absolutely not in the public domain as far as any sort of reproduction is concerned. Please see AustLII's usage policy for full details.

Copyright permission requests in respect of the AustLII markup and other AustLII-created content should be made through AustLII Feedback.