How to apply for a private ruling

Who can apply for a private ruling?

You can apply for a private ruling for yourself.

Alternatively, someone else can apply on your behalf - for example, your tax agent, your legal personal representative, or another person (such as a spouse, relative, or friend) can prepare the application for you if you give them written authority to do so. (If you give someone written authority to apply for a ruling on your behalf, we refer to them as your 'agent', even if they are not a tax agent.)

A legal personal representative is:

• an executor or administrator of the estate of a person who has died
• a trustee of the estate of a person who is under a legal disability
• a person who holds a general power of attorney that was granted by another person.

A public officer can apply for a private ruling on behalf of a company.

A partner can apply for a private ruling on behalf of a partnership.

A trustee can request a private ruling on behalf of a trust. The private ruling applies to the beneficiaries of the trust (if the ruling is not an indirect tax or excise ruling) and to any trustee that replaces the applicant trustee, for as long as the ruling remains current.