How to apply for a private ruling

Who does a private ruling apply to?

The Commissioner usually makes a private ruling in response to an application by, or on behalf of, a particular entity. Each private ruling is specific to an entity, and cannot be relied on by another entity.

We use entity as a general term for those who can apply for and receive a private ruling about their tax affairs. An entity is:

• an individual
• a body corporate
• a body politic
• a partnership
• any other unincorporated association or body of persons
• a trust (note that the trustee must apply)
• a superannuation fund.