Tax Private Ruling Main Subject Code This code identifies the main subject area of the private ruling. Tax Private Ruling Issues Description This information describes the issues and questions to be addressed in the private ruling. Tax Private Ruling Facts Description This information describes the scheme or circumstances in relation to the private ruling. Tax Private Ruling Arguments Description This information describes how it is believed that the law applies to the private ruling. Tax Audit Raised Indicator This indicates whether issues raised are subject to an audit or proposed audit. A choice of TRUE/FALSE values. true = request had previously been subject to an ATO audit or proposed audit. false = request had not previously been subject to an ATO audit or proposed audit. Tax Audit Identifier This uniquely identifies an existing or proposed tax audit. Tax Private Ruling Arrangement Period Start Date The start date of the private ruling arrangement period. Tax Private Ruling Arrangement Period End Date The end date of the private ruling arrangement period. Tax Private Ruling Period Event Description This describes the events that will determine the start and end dates of the private ruling. Tax Private Ruling Arrangement Serious Consideration Indicator This indicates whether the arrangement described in the private ruling request is being seriously considered. A choice of TRUE/FALSE values. true = the arrangement described in the private ruling request is being seriously considered. false = the arrangement described in the private ruling request is not being seriously considered. Tax Private Ruling Sought Previously Indicator This indicates whether oral or written advice has been previously sought for the issues in the private ruling request. A choice of TRUE/FALSE values. true = oral or written advice or a private ruling on the issue had been previously sought. false = oral or written advice or a private ruling on the issue had not been previously sought. Tax Collection 3