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Draft public rulings

See how tax laws might apply and 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.

Browse rulings

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DA-071 Exception from aggregation for domestic builders Closing date: 21 April 2026, 5.00pm AEST
DA-026v3 Aggregation of dutiable transactions Closing date: 21 April 2026, 5.00pm AEST
Draft-DA-070 Land transfer duty - Consideration - Assumption of tax liabilities Closing date: 24 December 2025, 5.00pm AEDT
draft-TAA-008v2 Notification default Closing date: 11 December 2025, 5.00pm AEDT