How to apply for a private ruling

1. Private ruling application forms

There are five private ruling application forms - one for self preparers, such as individuals and entities; one for tax agents and other tax professionals to use when applying on behalf of others; one specialised form for applications about non-commercial losses; and two for deductible amounts of UPP from an Australian or foreign pension or annuity.

Use the correct form for your application:

• Private ruling application (not for tax professionals)
• Private ruling application (tax professionals)
• Private ruling application (non-commercial losses)
• Request for a determination of the deductible amount of UPP of an Australian superannuation pension or annuity
• Request for a determination of the deductible amount for UPP of a foreign pension or annuity.

More information on each of these forms is available below.

Calculators

Before you download a private ruling form, try checking whether any of our online calculators will help you to resolve your issue.

We provide calculators to help you work out your tax liabilities. These calculators are listed under the following headings:

• individuals
• businesses
• superannuation for individuals
• superannuation for businesses
• superannuation for self-managed funds.

Sections within 1. Private ruling application forms

• Private ruling application form (not for tax professionals)
• Private ruling application form (tax professionals)
• Non-commercial losses
• UPP deductible amount of Australian pension or annuity
• UPP deductible amount of a foreign pension or annuity