111. Publication of private rulings

The Commissioner-General shall publish a ruling made under section 109 on the Department’s website except that the identity of the applicant to whom the ruling relates must not be indicated in the publication.

When a ruling has been withdrawn in accordance with section 110, the Commissioner-General shall immediately publish a notice of withdrawal on the Department’s website stating that the ruling ceases to be binding with effect from the date determined under subsection (3) of section 110.