Refreshing our public rulings

about 1 month ago
CLOSED: This discussion has concluded.
Project Refresh is an initiative to review, update and withdraw outdated public rulings to provide you with contemporary and accessible advice. We are working with industry experts to help provide relevant, legally binding, and current public advice and guidance on the issues that matter most to the public.

The review will not change our view expressed in the public rulings, but ensures they are up to date and reflect current business practices.

The refresh initially focuses on rulings we haven’t updated in more than five years and will range from simply updating old legislative references, to more complex ruling rewrites that consolidate a number of related public rulings.

Withdrawing rulings that are no longer relevant means taxpayers and professionals can easily find the information they are after. Prior to withdrawing a ruling, we consult with industry to determine whether replacement public advice and guidance is needed, and the public are provided an opportunity to provide comment on the proposed withdrawal.

So far we have identified approximately 2,000 rulings to be reviewed, including many that require remedial treatment, and some that should be withdrawn completely because they are no longer relevant.

Following a consultation process to determine their relevancy and appropriate treatment, as at 31 March 2017, 331 rulings have been refreshed, including:

  • 311 rulings that were withdrawn without replacement as they were no longer relevant
  • 10 updated or refreshed by the publication of a new ruling
  • 10 noted as not requiring updates.

You can find a list of rulings identified for review on the Project Refresh page on

You can also comment on the planned treatment of any listed ruling by contacting the ATO by email.