Knowledge Centre

Public rulings are binding advice issued by the ATO. They explain an application of tax law to taxpayers generally, a class of taxpayers or a particular arrangement.

Determinations are a short form of public rulings, providing binding advice issued by the ATO.

Practical compliance guidelines provide broad law administration guidance, addressing the practical implications of tax laws and outlining ATO administrative approaches.

An ATO interpretative decision (ATO ID) is an edited version of a decision the ATO have made on an interpretative matter and gives an indication of how the ATO might apply a provision of the law. The ATO produce ATO IDs to help us apply the law consistently and accurately.

Class rulings are a form of public binding ruling. They are issued in response to an entity's request for advice about the application of the tax laws to several taxpayers in relation to a defined scheme.

A product ruling is a type of public ruling under the Taxation Administration Act 1953. It gives certainty to participants (or potential participants) on the tax consequences of an arrangement, provided it is carried out as described in the ruling.

A private ruling is a written expression of opinion by the Commissioner of Taxation (the Commissioner) about the way in which tax laws and other specified laws administered by the Commissioner would apply to, or be administered in relation to, an entity in relation to a specified scheme.

There are a number of cases relating to FBT. Recent FBT case law relates to Car Parking provided by Airlines at airport locations.

ATO fact sheets explain fringe benefits tax (FBT) and are designed to help employers work out if they are providing a taxable fringe benefit to their employees.

The ATO NTLG FBT Sub committee was one of the Stewardship groups operated by the ATO from 1993 to 2013 as a means of improving the client experience and administration of Australia’s Fringe Benefits Tax.