We are conducting system upgrades between 5:30 pm on Friday 12 September and 6:00 pm on Sunday 14 September 2025. During this time calculators, online services, portals and other applications may be unavailable.
Draft rulings
Draft rulings show how tax laws might apply and give you a chance to have your say.
We may consult with our stakeholders as part of the development process for our public rulings.
You can access draft revenue rulings that are open for external consultation by selecting the relevant links in the table below.
We only accept and consider comments provided up until the stated closing date.
