oracle-tuple-refcursor.sql

SELECT * FROM table_a WHERE tax_year = 2011 AND 
(
       (id, no, rp, code) IN 
       (('0004','001',1, 'ADBB'), ('0084', '001', 1, 'ADAN'),('0074', '900', 1, 'TPAR'))
       OR bsla_code IN ('C000','CB0')
)

SELECT CURSOR (SELECT * FROM t1 WHERE TYEAR = 2010) AS SHEET1,
      CURSOR (SELECT * FROM t2 WHERE TYEAR = 2010) AS SHEET2,
    CURSOR (SELECT * FROM t3 WHERE TYEAR = 2010) AS SHEET3                                      
FROM DUAL;