On 22 January 2014, the ATO withdrew Law Administration Practice Statement PS LA 2000/8 (Protection to taxpayers relying on GST Public Rulings that issued as drafts before 1 July 2000) with effect from 17 January 2014.
The following explanation is provided:
"Law Administration Practice Statement PS LA 2000/8 is withdrawn with effect from 17 January 2014 as it is no longer required. It provided guidance on the status of GST Public Rulings that were in draft form as at 1 July 2000. All relevant rulings have since been issued in final form and the four year time limit for any affected tax periods has expired. As such, this Practice Statement no longer applies."