Access over 130,000 ATO PBR within a user-friendly search platform

Our Private Binding Rulings (PBR) Finder gives you access to over 130,000 ATO PBR within a user-friendly search platform. This tool will allow you to easily access practical content you need to manage your business effectively.

What is a Private Binding Ruling?

A private ruling is binding advice from the ATO that sets out how a tax law applies to a taxpayer in relation to a specific scheme or circumstance. It legally binds the ATO if it applies to the taxpayer and the taxpayer relies on it. Private binding rulings are commonly used by accountants looking for fact patterns that may relate to a complex client issue. It’s then either applied as the basis for a statement of advice or to determine if they need to apply for their own ATO Private Binding Ruling for their client.

How does it work?

Search the PBR Finder by:

  • Key words or ruling number

Refine your search by:

  • Date
  • BIC codes
  • Tax entity
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Key benefits

Accurate and precise
Find the right PBR so you’re confident to use this as a resource in solving complex client issues.
Save time and focus on creating more billable hours
User-friendly search transforms the search process from hours to minutes.
Seamless access
Practical content and in-depth tax research all integrated within the single platform.
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