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TR 93/1 outlines the system of binding and reviewable private rulings under the income tax and fringe benefits tax law after the Taxation Laws Amendment (Self Assessment) Act 1992 became law.

TR 93/1 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7 , which outlines the system of private rulings following the enactment of the Tax Laws Amendment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 93/1 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.