How to apply for a private ruling

Getting started

Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about:

your own affairs, or
the affairs of another entity (including an individual), if you are their agent or legal personal representative .

	To download a private ruling form select the form you require from Private ruling application forms . Remember to include all of the supporting documentation and information required with your form.
	If you are new to this site, you should first go to the table of contents on the right and read about private rulings.

What is a private ruling?

A private ruling sets out the Commissioner of Taxation's opinion about the way a tax law applies, or would apply, to you in relation to a specified scheme or circumstance.

If you rely on a private ruling you have received (that is, you apply the ruling to your tax affairs), the Commissioner must administer the law in the way set out in the ruling, unless the ruling is found to be incorrect and applying the law correctly would lead to a better outcome for you.

Scheme

We use scheme as a general term in taxation matters on this site and in the application forms. A scheme can be any agreement, arrangement, understanding, plan, proposal, action, course of action or course of conduct, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings.

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.

When should you consider applying for a private ruling?

Typically, you would apply for a private ruling when you want to be certain about how a tax law applies to your particular circumstances. However, you may be satisfied by the information that is available through any of the main information services provided by us. These include:

tax rulings, tax determinations and ATO booklets
the range of calculators available on this site.

If you cannot find the information you need in these ATO publications and calculators, you can contact us for assistance by phoning:

for individuals - 13 28 61
for businesses - 13 28 66
for superannuation enquiries - 13 10 20
for tax agents - 13 72 86, and select the relevant fast key code
for account management - 13 11 42.

If these services are unable to give you the answers you need, you can apply for a private ruling or binding advice using the relevant form.

What matters can a private ruling cover?

Private rulings set out the Commissioner's opinion about how tax laws apply, including the following:

income tax
the Medicare levy
fringe benefits tax
franking tax
withholding tax (mining and non resident)
excise duty
fuel tax credits (net fuel amount)
excise product grants and benefits including the following fuel schemes: energy grants, cleaner fuel grants and product stewardship (oil) benefits)
indirect taxes

goods and services tax (GST)
luxury car tax (LCT)
wine equalisation tax (WET).

Apart from matters of liability to taxes or entitlement to grants or benefits, a private ruling can relate to:

the collection or payment of tax
administrative or procedural matters
an ultimate conclusion of fact that relates to a tax law - for example

residency status
whether an activity is a hobby or business
the value of any thing.

For more information about private rulings, refer to the relevant Law Administration Practice Statement and public rulings on this site.

Other matters on which you can obtain 'binding' advice

Because we are required to apply the law in the way set out in a private ruling, we call rulings 'binding advice' - they legally bind the Commissioner to a certain course of action.

In some limited circumstances (see PS LA 2008/3, paragraphs 190-204) we will provide you with advice on matters that are outside the scope of a private ruling. We call this administratively binding advice.

Administratively binding advice is not legally binding on the Commissioner. However, we stand by our advice and will not depart from it unless:

there have been legislative changes since the advice was given
a tribunal or court decision has affected our interpretation of the law since the advice was given
for other reasons, the advice is no longer appropriate.

If you follow the advice, but we later find out that the advice does not apply the law correctly to you (and none of the points given above apply), you will be protected from having to repay amounts of tax that would otherwise be payable, and any penalties and interest on those amounts.

If you want to apply for administratively binding advice, you should use a private ruling application form.

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.

When we may decline to give a private ruling

We may decline to give a private ruling in certain circumstances. These include:

If we are considering, or have already considered, this issue for you - for example, in an audit relating to the particular question, or if you have objected against a decision on the same matter, or if we have decided the matter when making an assessment.
If we ask you to provide information we need and you do not provide it within a reasonable time.
If the Commissioner considers that making the ruling would prejudice or unduly restrict the administration of the law.
If the Commissioner considers that

your application is frivolous or vexatious
you are not seriously contemplating the arrangement you describe
making the ruling would not have any practical consequences - for example, if the transaction in question occurred in the past and the amendment period has expired.

The Commissioner may choose to exercise a power available under the law, rather than provide advice on about how that power would be exercised.
If the Commissioner considers that the correctness of a private ruling depends on certain assumptions, and chooses not to make a ruling subject to those assumptions.
If you decline to pay the cost of obtaining a valuation from a valuer.

Relying on a private ruling

If you rely on an incorrect private ruling that benefits you - for example, your tax liability is less, or your grant or benefit amount is greater than it would otherwise have been - the Commissioner cannot apply the law in a way that is inconsistent with the private ruling, unless applying the law correctly would be of greater benefit to you.

If you choose not to rely on a private ruling and the position you adopt is shown to be incorrect, you will be required to pay any underpaid tax, or repay overpaid grant or benefit - interest will generally also be payable on that amount. You may also be required to pay a penalty on the underpaid tax or overpaid grant or benefit if you do not have a reasonably arguable position, or have not taken reasonable care.

A private ruling only applies to the particular scheme or circumstance that it describes. If there is a material difference between the scheme described and what actually occurs, the private ruling is ineffective.

How to apply

Download a private ruling application form.
Use this site to find the information and documents we need to make the ruling.
Complete the private ruling application form and attach all the required information.
Send your private ruling application form and attachments by fax or post, using the addresses listed in this document.

If you are a registered tax agent, or a Business Portal user, you may lodge your application through the Tax Agent Portal or Business Portal respectively.

1. Private ruling application forms

There are five private ruling application forms - one for self preparers, such as individuals and entities; one for tax agents and other tax professionals to use when applying on behalf of others; one specialised form for applications about non-commercial losses; and two for deductible amounts of UPP from an Australian or foreign pension or annuity.

Use the correct form for your application:

More information on each of these forms is available below.

Calculators

Before you download a private ruling form, try checking whether any of our online calculators will help you to resolve your issue.

We provide calculators to help you work out your tax liabilities. These calculators are listed under the following headings:

Private ruling application form (not for tax professionals)

Use this form to apply for a private ruling for yourself or on behalf of another person or entity. If you are a tax professional applying on a client's behalf, use Private ruling application form (tax professionals) (NAT 13043).

Private ruling application form (not for tax professionals) (NAT 13742).

Businesses can lodge this form through the Business Portal.

Private ruling application form (tax professionals)

Use this form if you are a tax agent or tax professional applying for a ruling on behalf of your client. Otherwise, use Private ruling application form (not for tax professionals) (NAT 13742).

Private ruling application form (tax professionals) (NAT 13043).

Tax agents can lodge this form through the Tax Agent Portal.

Non-commercial losses

If you are seeking a private ruling about non-commercial losses, you should use the following form to provide the information required by the Commissioner. This will help to prevent delays caused by our having to ask you to provide the information at a later time.

Application for a private ruling on the exercise of the Commissioner's discretion for non-commercial business losses (NAT 5806, PDF, 212KB).

To download this form to your computer, right click on the link and select 'Save (link) target as'. You will need to print this form to complete it.

UPP deductible amount of Australian pension or annuity

If you are seeking a determination for the deductible amount of the undeducted purchase price (UPP) of an Australian superannuation pension or annuity, you should use this form:

Request for a determination of the deductible amount of UPP of an Australian superannuation pension or annuity (NAT 16544).

To download this form to your computer, right click on the link and select 'Save (link) target as'. You will need to print this form to complete it.

UPP deductible amount of a foreign pension or annuity

If you are seeking a determination for the deductible amount of the undeducted purchase price of a foreign pension or annuity, you should use this form:

Request for a determination of the deductible amount of UPP of a foreign pension or annuity (NAT 16543).

To download this form to your computer, right click on the link and select 'Save (link) target as'. You will need to print this form to complete it.

2. Required information and documents

The supporting documents information for private rulings lists the information and documents we usually need to resolve questions about the subjects listed.

Check whether the topic of your application is listed in the supporting documents information - if it is, be sure to send us all the supporting documents it requests. This will help to prevent delays caused by our having to ask you to provide the information at a later time.

3. What to include in your private ruling application

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.

4. Where to lodge the private ruling application form

If you wish to apply for a private ruling at the same time as lodging your tax return, do not attach the form to your tax return - you should lodge the ruling application separately.

You must lodge your tax returns and activity statements by the due date, even if you are waiting for us to give you a private ruling.

Business Portal and Tax Agent Portal

If you are a tax agent, you can lodge the Private ruling application form (tax professionals) on the Tax Agent Portal. You can access Tax Agent Portal Help for assistance in using the portal.

If you are a Business Portal user, you can lodge the Private ruling application form (not for tax professionals) via the Business Portal.

If you are using the non-commercial losses form, post it to the address indicated on the form.

Fax or post

If you are lodging by fax or post, use the appropriate fax number or postal address below:

	Facsimile	Post
Individuals	(02) 6225 0901	Micro Enterprises and Individuals - Provision of Advice PO Box 1130 PENRITH NSW 2740
Micro business (less than $2 million turnover)	(02) 6225 0901	Micro Enterprises and Individuals - Provision of Advice PO Box 1130 PENRITH NSW 2740
Small medium business (from $2 million to $250 million turnover)	(02) 6225 0906	Small medium business PO Box 3000 PENRITH NSW 2740
Excise including fuel schemes and WET	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 $250 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	Australian Taxation Office PO Box 3524 ALBURY NSW 2640
Resource Rent Taxes (petroleum or minerals)	1300 139 011	Australian Taxation Office PO Box 3000 PENRITH NSW 2740
Accounting, debt, lodgement or registration matters	1300 139 035	Operations Private Rulings Unit PO Box 9990 ALBURY NSW 2640

What happens after you have applied for a private ruling?

If we need more information

If we need more information, we aim to ask for it within 14 days of receiving your application. Where you have applied on behalf of someone else, you must obtain another declaration from them, stating that the additional information you provide to us is true and correct.

Valuation matters

If your private ruling application asks us to determine the value of a thing, or confirm a valuation provided by you, we may refer your request to a professional valuer. The valuer charges us a fee, which the law allows us to pass onto you. The Private rulings and valuations fact sheet (NAT 71796, PDF, 94KB) explains what happens if we decide to refer your request to a professional valuer.

Ruling on matters not raised in the application

The Commissioner will generally rule only on the matters directly raised in the private ruling application.

If there are other matters that we believe to be relevant, we will tell you about them and ask if you want us to address these. Should you want us to rule on any of these additional matters, we will ask you to submit a further private ruling application.

Assumptions and information from third parties

If we need to make assumptions in order to give you a private ruling, we will advise you what those assumptions are, and give you a reasonable opportunity to respond. The Commissioner may decline to rule, rather than make a ruling subject to assumptions.

If we intend to use any relevant information from third parties to provide you with a private ruling, we will advise you about the information, tell you what it is, and give you a reasonable opportunity to respond.

Our service standards

We aim to give you a private ruling within 28 days of receiving all the necessary information from you. If we cannot give you a private ruling within the relevant time period, we aim to contact you within 14 days of receiving all the necessary information to discuss an appropriate reply date.

Private rulings relating to assessments

If we give you a private ruling that affects an earlier assessment, we will not automatically amend your assessment.

Assessments and amendments are part of the self-assessment system - this means that taxpayers and tax agents must ask us to amend any assessment affected by a private ruling.

General anti-avoidance rules

Part IVA of the Income Tax Assessment Act 1936 is a general anti-avoidance rule that can apply in certain circumstances. If Part IVA applies to an arrangement, the tax benefits you obtained from the arrangement can be cancelled - for example, we might disallow a deduction that would otherwise be allowable.

When you apply for a private ruling about an arrangement, you can also ask the Commissioner to consider whether Part IVA applies to the arrangement.

If you ask us to provide a ruling about the application of Part IVA, you may also ask us to refer the Part IVA matter for consideration by the General Anti-Avoidance Rules (GAAR) Panel (see Law Administration Practice Statement PS LA 2005/24: Application of General Anti-Avoidance Rules). You may request a referral to the panel either with your ruling application, or after you have lodged your application.

If	then
you ask us to provide a ruling about the application of Part IVA to an arrangement, and you also ask us to refer the ruling application for consideration by the GAAR panel, and our preliminary view is that Part IVA may apply to the arrangement	We will refer the application for consideration by the GAAR panel, unless your application raises substantially identical issues on facts essentially comparable with a matter previously referred to the panel.
you ask us to provide a ruling about the application of Part IVA, and you also ask us to refer the ruling application for consideration by the GAAR panel, and our preliminary view is that Part IVA does not apply to the arrangement	We will not refer the application for consideration by the GAAR panel unless further examination of your requests leads us to conclude Part IVA may apply to the arrangement.
you don't ask us to make a ruling about the application of Part IVA	We will not refer a private ruling application for consideration by the GAAR Panel unless a ruling is sought on the application of Part IVA.

Withdrawing a private ruling application

You can tell us that you want to withdraw a private ruling application at any time before the private ruling is made. We will confirm the withdrawal in writing.

Revision of a private ruling

You can ask us to revise a private ruling (other than a private ruling on GST or other indirect taxes). In some cases, we may revise a private ruling without being asked, but only if the scheme and income year to which the original private ruling relates have not begun.

You can apply for a new ruling at any time - it does not matter if the scheme or year of income has not yet begun.

If you decide to apply for a new ruling, you must tell us about any previous rulings you have received on that subject - otherwise, the new ruling will be taken not to have been made. However, if you do tell us about a previous ruling, and the new ruling is inconsistent with the old, the new ruling applies.

We may decline to give you a new ruling on the same subject, and for the same years, if your existing ruling is sufficient.

Delayed rulings

There are procedures you can follow if we have failed to make a private ruling within a reasonable time. If we have not made your private ruling within 60 days of receiving all the necessary information, you may send the Commissioner a written notice requiring the ruling to be made.

The 60-day period is extended in the following circumstances.

If you have asked about a valuation matter (other than the valuation of a gift or a contribution to a deductible gift recipient) and we refer this to a valuer, the 60-day period is put on hold until we receive a decision from the valuer.
If the Commissioner asks for additional information, or tells you about assumptions or third-party information, the 60-day period is put on hold while we wait for your response.

We have 30 days from when we receive the written notice to either provide the private ruling, or to tell you that we decline to rule on the matter.

If you do not receive a private ruling or our written reasons for declining to rule within 30 days, you have review rights. We will explain these rights to you when we acknowledge receipt of the notice.

Publication of private rulings

We publish edited versions of private rulings in the Register of Private Binding Rulings on this site. We publish them for integrity, transparency and accountability.

We will send you more information about edited versions with your private ruling.

What if you do not agree with the decision in the private ruling?

You can object to most private rulings in the same way as you can object to a tax assessment. The following exceptions apply:

you cannot object to a private ruling if an assessment has issued that covers the private ruling period, or if withholding tax has become due and payable - in these circumstances, you can object to the relevant assessment
you cannot object to an excise private ruling if we have made a decision about excise duty or any other amount payable in relation to those goods and the decision is reviewable.

Your rights are clearly outlined in the Taxpayers' Charter. To get a copy, phone us on 1300 720 092.

Objecting against the Commissioner's failure to make a private ruling

You can only object against the Commissioner's failure to make a private ruling if you have previously given us a written notice requiring us to make the ruling.

You cannot object to a private ruling if an assessment has issued that covers the private ruling period, or if withholding tax has become due and payable - in these circumstances, you can object to the relevant assessment.
You cannot object to an excise private ruling if we have made a decision about excise duty or any other amount payable in relation to those goods and the decision is reviewable.

Your objection rights will be further explained when we acknowledge your written notice requiring the Commissioner to rule.

For more general information about objecting to private rulings, refer to Objection guide.

General advice or help

You can get general advice by phoning or visiting the ATO, and through a wide range of our publications.

If you need more information about applying for a private ruling, you can contact:

for individuals - 13 28 61
for businesses - 13 28 66
for superannuation enquiries - 3 10 20
for tax agents - 13 72 86 and select the relevant fast key code.

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.

If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:

TTY users, phone 13 36 77 and ask for the ATO number you need
Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.

Last Modified: Tuesday, 25 September 2012

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We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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