How to apply for a private ruling

When should you consider applying for a private ruling?

Typically, you would apply for a private ruling when you want to be certain about how a tax law applies to your particular circumstances. However, you may be satisfied by the information that is available through any of the main information services provided by us. These include:

• tax rulings, tax determinations and ATO booklets
• the range of calculators available on this site.

If you cannot find the information you need in these ATO publications and calculators, you can contact us for assistance by phoning:

• for individuals - 13 28 61
• for businesses - 13 28 66
• for superannuation enquiries - 13 10 20
• for tax agents - 13 72 86, and select the relevant fast key code
• for account management - 13 11 42.

If these services are unable to give you the answers you need, you can apply for a private ruling or binding advice using the relevant form.