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TR 92/1 outlines the system of binding public rulings under the income tax and fringe benefits tax law after the Taxation Laws Amendment (Self Assessment) Act 1992 became law.

TR 92/1 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D6 , which outlines the system of public rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 . To the extent that the Commissioner's views in TR 92/1 apply in respect of the new provisions, they have been incorporated into TR 2006/D6.