Large business and tax compliance publication

Appendix 3 - Rulings process

What we will do and what we expect from you

Lodgment	Legal analysis
What we will do
During the rulings process we will maintain an open and frank dialogue with you. Hold pre-lodgment discussions Pre-lodgment discussions are a process intended to assist you in meeting your commercial timeframes. In these discussions we can clarify technical issues, discuss specific transactions, information requirements, case planning and managing expectations. We encourage you to have pre-lodgment discussions with us by contacting the large business phone service on 1300 728 060 or email LB&I Advice. A case officer will organise a pre-lodgment meeting and ensure that the right ATO officers attend, including Law and Practice staff if an issue needs to be escalated. Before the pre-lodgment meeting, the case officer will ask you to provide an overview of the proposed transaction (including any high-level tax analysis) in order to get maximum benefit from the process. Receive ruling applications To apply for a ruling you should attach an application form - refer to How to apply for a private ruling. In the application you will need to provide a full and true disclosure of the material facts such as the results of your own research and analysis. You also need to include copies of all relevant and supporting documents including draft documents and financial statements. To lodge a ruling application, send it to the appropriate fax number or postal address.	Understand the facts of the transaction Our case officer will work with draft material for prospective transactions, however, the draft documentation must be materially similar to the end transaction. The case officer may also request further information and can make assumptions. Research technical issues In applying the tax law to the particular facts stated in your ruling application, we will have regard to the words of the Act and the history and objects of the relevant provisions as well as our own assumptions. This is referred to as the 'purposive' approach to interpreting legislation. Where the law is clear we will apply it, even if it produces inconvenient outcomes for the revenue or for taxpayers. If the words in the Act are ambiguous or open to be interpreted in a number of ways, our approach is to adopt the interpretation that best promotes the policy intent. Escalations There may be circumstances where the case officer will escalate an issue to our Law and Practice area, preferably before the pre-lodgment meeting. The case officer along with Law and Practice staff will review and analyse information, and may consult with relevant technical experts to formulate our position. If an issue is escalated you will have the opportunity to discuss the matter with the officer concerned and have access to the decision maker.
What we expect from you
Contact us as early as possible about the transaction you are planning as this helps us to provide you with timely advice. Be realistic in your timeframe expectations and understand that complex cases may take more than 28 days. Provide us with access to a central point of contact in your organisation for the ruling application.	Provide us with reasonable access to the facilities and resources we need. Engage in open and frank dialogue on the issues and facts to do with the application.
Determine our position
What we will do
Private rulings The case officer will not generally provide pre-ruling opinions, draft private rulings or any other written expressions or written endorsements of informal assistance. However, the case officer will maintain ongoing communication with you and provide feedback if we may rule unfavourably. If you disagree, the case officer may ask for further submissions from you to support your argument. Class rulings We will issue a draft ruling to seek consent to name parties to the transaction. That way, if you are unhappy with a draft class ruling you may wish to withdraw the ruling application.	Communicate the outcome in writing Once we are satisfied that we understand the facts and your reasoning, we will issue the ruling. The finalised ruling is binding on us, but not the taxpayer.
What we expect from you
Take all reasonable steps to send us the information we need in a timely fashion. Provide a full analysis of the transaction including a tax technical analysis.	Provide us with timely advice on any developments that will impact, or potentially impact, on the ruling application. Provide a full description of the transaction, including explaining the wider context of the transaction.

For lodging by fax or post, use the appropriate fax number or postal address below:
	Fax	Post
Excise	1300 650 128	Australian Taxation Office PO Box 3001 PENRITH NSW 2740
Superannuation	1300 669 846	Australian Taxation Office Superannuation business line PO Box 3100 PENRITH NSW 2740
Large business (generally group turnover of $100 million or more) and international	1300 661 106	Australian Taxation Office LB&I provision of advice PO Box 377 ALBURY NSW 2640
Goods and services tax	1300 139 031	GST technical advice Australian Taxation Office PO Box 3524 ALBURY NSW 2640
Accounting, debt, lodgment or registration matters	1300 139 035	Operations Private Rulings Unit PO Box 9990 ALBURY NSW 2640
Investment schemes advice	1800 033 211	Australian Taxation Office PO Box 3546 Albury NSW 2640

Sections within Appendixes

• Appendix 1 - The BISEP model
• Appendix 2 - Industry-specific forums
• Appendix 3 - Rulings process
• Appendix 4 - Review types
• Appendix 5 - Pre-lodgment compliance review process
• Appendix 6 - Post-lodgment compliance review process
• Appendix 7 - Audit process