The information and supporting documentation required in a private ruling application are:
- your contact details
- the full name of the entity that the private ruling is for
- the questions that you want answered
- the facts describing the scheme or circumstance (including everything listed in the supporting documents information)
- your arguments and references (optional)
- details of any previous rulings you have received on your issue
- a checklist to help us to determine whether your application is valid
- your signature and declaration.
Your questions
Your questions must be clear so that we can identify your issues accurately and fully.
If you are a tax professional, we prefer that you refer to the specific provisions of law on which you require a ruling. Other applicants do not have to refer to the law.
If your question is about how to calculate an amount of tax, calculators provided on this site may help you decide whether you need to apply for a private ruling.
Facts describing the scheme or circumstance
You must provide us with a description of all of the facts (with supporting documentation) that are relevant to your scheme or circumstance.
If there is any material difference between what you actually do, and the scheme that we describe in your private ruling, the private ruling is ineffective.
If the scheme you describe is only a proposal, the facts must still be reasonably certain. We will not provide a private ruling on hypothetical situations.
Your arguments and references (optional)
If you are a tax agent or other tax professional, we encourage you to provide a full description of the issues, together with the results of any research you have undertaken. Your research might include journal and textbook commentary on the relevant provisions, and your application may include case citations and references to public rulings, where applicable. We also encourage you to state your own opinion about how the law applies to the question, together with your reasoning. If you wish, you may also supply a draft of the ruling sought.
If you provide your arguments with your client's application, we will be able to take them into account when considering our response. It should also reduce our need to ask for further information, and help to speed our response.
If you are not a tax agent or other tax professional, and you have an opinion on the matter, tell us how you think the scheme or circumstance should be treated under the law.
Checklist
Each private ruling application form has a checklist section - these sections help us to ensure that your application is valid. Answer the questions and provide the details to the best of your knowledge.
You may specify the year(s) or period(s) to which the private ruling will apply. A time period is not needed for a private ruling on GST or other indirect taxes.
Your signature and declaration
- If lodging your own application or lodging an application as a legal personal representative - the application must contain a declaration with your signature stating that the information in the private ruling and supporting documents is true and correct.
- If lodging a private ruling as the agent of someone else - the application must contain a declaration with your signature stating that
- this document and any attached documents have been prepared in accordance with the information supplied by the entity or entities identified on this form
- you have received a declaration from the entity or entities stating that the information provided for the preparation of each document is true and correct
- you are authorised by the entity or entities to give this private ruling application to the Commissioner.
Client declaration when applying as the agent of someone else
If you are lodging an application as the agent of another person (such as a client, an individual, or another entity you are acting for) you must obtain a declaration from that person before you lodge the application with your agent's declaration (referred to above). The declaration must state that:
- you are authorised to give the private ruling application to the Commissioner, and
- the information provided to you for the preparation of the private ruling application is true and correct.
You do not need to send the declaration to us with the private ruling application. Your client (or the person you are acting for) should retain the declaration and produce it if requested. You may hold the declaration on your client's behalf.
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Last Modified: Tuesday, 25 September 2012