Information required for a product ruling application - Agribusiness (except Division 394 forestry managed investment schemes)

A product ruling is a type of public ruling that rules on the tax consequences of a particular arrangement. For information on the product rulings system, see product ruling PR 2007/71 The Product Rulings system.

This checklist should be used for such applications and other schemes not falling into one of the categories below.

Separate application checklists are available for:

• Division 394 forestry managed investment schemes
• schemes relating to financial products.

The information provided on this checklist forms part of your application. Full disclosure is required for all documents relating to the scheme on which the ruling is sought. If you do not provide sufficient information or fail to adequately address the question or information request, your application will be invalid.

If your application is invalid, you or your agent will be contacted by mail. To ensure that applicants who submit valid applications are not disadvantaged, work will not commence on your application until missing or incomplete information is received and the validity of the application is confirmed by mail. Where there are significant delays in providing missing or incomplete information, the product ruling will be delayed, or may be refused.

If you have not previously lodged an application for a product ruling, you may contact the Product Rulings area for further assistance. When requested, the Product Rulings area will continue with its longstanding practice of holding discussions with applicants and their representatives before a product ruling is submitted. This allows issues to be canvassed on a 'without prejudice' basis to assist the applicant prepare the product ruling application and reduce compliance costs.

Note: This version of the application checklist is current as at 7 June 2011 and supersedes all earlier versions.

Download Download a Portable Document Format (PDF) of the Information required for a product ruling application - Agribusiness (except Division 394 forestry managed investment schemes (352 KB, NAT 5044).

More information

For further assistance contact the Product Rulings area.