All Rulings Must Be Available To All

TTR is of the opinion that all rulings (suitably redacted where relevant) of all jurisdictions must be available to all taxpayers and their advisers to discharge the obligation of transparency and accountability.

TTR is of the further opinion that there must be a Register of Private Rulings, suitably grouped by topic. To obviate the moan that this would place too much administrative burdens on jurisdictions, TTR proposes the Register start from 1 January 2020.


This would pick up rulings issued under:

  • Public Ruling DA000.1.3 Private rulings on unexecuted instruments or proposed transactions, especially paragraph 4 (c), public unit trusts and “Widely held Unit trusts” and the mysterious operation;
  • Duties Act 2002, chapter 10, part 1;
  • Taxation Administration Act 2001 and charities, an ever-perplexing area of the law.

Other jurisdictions

TTR will report on the other jurisdictions in due course.