The review recommends that a number of measures be implemented to enhance public confidence in the private ruling system.

The
most important measure is to publish all private rulings on a public
data base. The published ruling should be the private ruling with
taxpayer identifiers deleted. The text of the published ruling will
otherwise be the same as the private ruling.

https://www.ato.gov.au/corporate/content.asp?doc=/content/sp200007_attachB.htm