Read ten to find the one.
You skim through ruling after ruling — most of them not even on point — just to figure out which one applies to your client.
Built for accountants and tax lawyersRead the summary, not the ruling.
Read the summary, not the ruling.
Cut research from hours to minutes.
Every ATO Edited Private Advice ruling, pre-summarised into Facts, Issues, Outcomes and Reasoning. Skim — don't read — without paying for an enterprise database, with the original ATO source one click away.
59,507rulings indexed
326weekly releases
28 Sept 2026latest release
Subscription options will be available shortly. For the time being, feel free to search.
The real problem
Don't get stuck in an endless loop of detail.
Search isn't your problem — reading is. To know if a ruling is even relevant you have to read the whole thing. Every other private-rulings tool ships the same wall of unstructured text. The time goes into figuring out what each ruling is about, not into finding it.
The answer is buried.
The reasoning you actually need is eight paragraphs deep, after pages of facts, scheme description, and procedural detail.
The related ruling is invisible.
Even when you find a relevant ruling, the adjacent advice that would have nailed the question never surfaces.
How it works
Type what your client asked. Read the summary. Cite the ruling.
Three steps, and the time-sink is gone. The whole point of the page is to let you decide in seconds whether to keep reading, save the ruling, or move on.
01
Search the way you'd ask a colleague.
Plain English, Boolean operators, or scoped modes — whatever you reach for. Hybrid keyword + semantic ranking surfaces the on-point rulings, and a Haiku spell-correction layer fixes the typos before they cost you results.
02
Read the summary, not the ruling.
Every match opens to a structured summary — Facts, Issues, Outcomes, Reasoning. Skim it in seconds. If it's on point, save it. If it isn't, move on without losing your place.
03
Pivot through related rulings.
Each ruling page surfaces the adjacent advice the ATO has published on the same legislation — ranked by overlapping concepts, not by broad words. The adjacent ruling that actually answers the question is one click away.
The difference
Same ruling. Two ways to read it.
Every other tool ships the raw ruling text. You read everything before you know if it's relevant. Here, the structured summary tells you in seconds whether to keep reading, save it, or move on.
Everywhere else
Here
One forces you to read everything. The other lets you decide in seconds.
Who it's for
Built for serious tax work.
Tax partnersTax managersBusiness services teamsIn-house tax teamsAdvisory teams
Use cases
Use it when speed matters.
- Find similar private rulings.
- Prepare client advice faster.
- Monitor Division 7A, trusts, CGT and restructure issues.
- Track emerging ATO positions.
- Create LinkedIn-ready technical insights.
Common questions
What practitioners ask before signing in.
What about the alternatives — why use this?
The alternatives all give you search. None of them give you structured summaries. PBR Search re-indexes every weekly ATO release, breaks each ruling into Facts, Issues, Outcomes and Reasoning, and links every summary back to the original ATO source. The summary is the wedge.
Are the summaries accurate? Can I cite from them?
Treat the summary as an accelerated read of the ruling, not a substitute for it. Every summary links directly to the underlying ATO ruling — that's the citable document. We don't paraphrase legal conclusions; we structure and surface them so you can find the bit that matters and verify it at source.
Is this AI-generated content?
The ruling text itself is the ATO's own published Edited Private Advice. We use machine learning for indexing, semantic ranking, and spell correction, and to extract the structured Facts / Issues / Outcomes / Reasoning view from each ruling. The source is always one click away.
What about privacy?
If you sign in, your saved rulings are tied to your email — that's it. We don't sell user data, we don't share it, and we don't track searches across users. The corpus itself is public ATO information.
Find the ruling you're thinking of.
In seconds, not afternoons.
Open the search, type what's on your mind, and the corpus narrows itself. Read the summary, decide, move on.
Search rulings