The duration of GST private rulings - what is the status of your GST private ruling?

What is the status of your GST private ruling?

If you have a ruling which states that it is only valid for three years, you can still rely on this ruling after the three years expire unless:

• it is withdrawn/overridden by a later public ruling
• there is a change in the law, which affects the way the subject of your original ruling is treated
• your factual circumstances have changed, or
• you have suppressed or misstated a material fact.

The GST law has changed significantly since implementation. If you have received a GST private ruling that states that it is only valid for three years, you may wish to check that the law has not changed since the private ruling was issued to you.

If you need to clarify the position of your GST private ruling, you can: write to us at Australian Taxation Office PO Box 3524 ALBURY  NSW  2640 send us a fax on 1300 139 031. From 1 July 2010, GST adopted the general rulings system. For more information, refer to Adopting the general rulings system for indirect taxes and excise - frequently asked questions.

More information

For further information, refer to: Private ruling application form (tax professionals) (NAT 13043) Private ruling application form (not for tax professionals) (NAT 13472). To obtain a copy of these publications or for further information, you can: visit our website at www.ato.gov.au phone 13 28 66 write to us at Australian Taxation Office PO Box 3524 ALBURY  NSW  2640 If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call. If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.