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Private rulings & advice essentials
 
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Tax Office services that answer your tax questions including how to choose an advice service.
Are you carrying on a business?
Documents and information to send with your private ruling about 'Are you carrying on a business?
Boat hire arrangements
Documents and information to send with your private ruling about boat hire arrangements
Motor vehicle expenses
Documents and information to send with your private ruling about motor vehicle travel expenses.
Overseas travel expenses
Documents and information to send with your private ruling about overseas travel expenses.
Personal superannuation contributions
Documents and information to send with your private ruling about personal superannuation contributions.
Rental property deductions
Documents and information to send with your private ruling about rental property deductions.
Supporting information for private rulings: Repairs (other than to rental properties)
A list of documents and information to send with your private ruling request about repairs (other than to rental properties).
Supporting information for private rulings: Self-education
A list of documents and information to send with your private ruling request about self education.
Supporting information for private rulings: Uniform and laundry expenses
A list of documents and information to send with your private ruling request about uniform and laundry expenses.
Are you carrying on a business?
Documents and information to send with your private ruling about 'Are you carrying on a business?
Boat hire arrangements
Documents and information to send with your private ruling about boat hire arrangements
Bona fide redundancy payments
Documents and information to send with your private ruling about bona fide redundancy payments.
Business of subdivision or property development
Documents and information to send with your private ruling about business of subdivision or property development.
Death benefit termination payments
Documents and information to send with your private ruling about death benefit termination payments.
Deceased estates
Documents and information to send with your private ruling about deceased estates.
Income protection policy receipts
Documents and information to send with your private ruling about income protection policy receipts.
Income vs capital receipt
Documents and information to send with your private ruling about income vs capital receipt
Invalidity payments
Documents and information to send with your private ruling about invalidity payments.
Land subdivision
Documents and information to send with your private rulings about land subdivision.
Main residence exemption
Documents and information to send with your private ruling about main residence exemption.
Payments from overseas superannuation funds
Documents and information to send with your private ruling about payments from overseas super funds.
Sale of shares
Documents and information to send with your private ruling about sale of shares.
Scholarships - Supporting document requirements for private rulings
Documents and information to send with your private ruling about scholarships.
Supporting information for private rulings - overseas employment income
Documents and information to send with your private ruling about overseas employment income.
Supporting information for private rulings: Residency - arriving in Australia
A list of documents and information to send with your private ruling request about residency - arriving in Australia.
Supporting information for private rulings: Residency - leaving Australia
A list of documents and information to send with your private ruling request about residency - leaving Australia.
Supporting information for private rulings: Small business capital gains tax concessions
Documents and information to send with your private ruling about small business capital gains tax concessions.
Trusts - child maintenance trusts
Documents and information to send with your private ruling about trusts • child maintenance trusts.
Unfair dismissal payments
Documents and information to send with your private ruling about unfair dismissal payments.
Unit trusts
Documents and information to send with your private ruling about unit trusts.
Assistance for TOFA private ruling application
Tool to help you consider relevance of the TOFA rules as part of your private ruling application and the supporting information we require for the application.
Bona fide redundancy payments
Documents and information to send with your private ruling about bona fide redundancy payments.
Death benefit termination payments
Documents and information to send with your private ruling about death benefit termination payments.
Deceased estates
Documents and information to send with your private ruling about deceased estates.
Invalidity payments
Documents and information to send with your private ruling about invalidity payments.
Payments from overseas superannuation funds
Documents and information to send with your private ruling about payments from overseas super funds.
Scholarships - Supporting document requirements for private rulings
Documents and information to send with your private ruling about scholarships.
Supporting information for private rulings - overseas employment income
Documents and information to send with your private ruling about overseas employment income.
Bona fide redundancy payments
Documents and information to send with your private ruling about bona fide redundancy payments.
Death benefit termination payments
Documents and information to send with your private ruling about death benefit termination payments.
Foreign superannuation fund private ruling information sheet for prior to and including the 2006 financial year
An information guide to assist foreign superannuation funds in preparing a valid private ruling application for exemption from interest and dividend withholding tax.
Invalidity payments
Documents and information to send with your private ruling about invalidity payments.
Payments from overseas superannuation funds
Documents and information to send with your private ruling about payments from overseas super funds.
Private company dividends received by a superannuation fund
Documents and information to send with your private ruling about private company dividends received by a superannuation fund.
Unfair dismissal payments
Documents and information to send with your private ruling about unfair dismissal payments.
Business of subdivision or property development
Documents and information to send with your private ruling about business of subdivision or property development.
Deceased estates
Documents and information to send with your private ruling about deceased estates.
Income protection policy receipts
Documents and information to send with your private ruling about income protection policy receipts.
Income vs capital receipt
Documents and information to send with your private ruling about income vs capital receipt
Land subdivision
Documents and information to send with your private rulings about land subdivision.
Main residence exemption
Documents and information to send with your private ruling about main residence exemption.
Marriage breakdown
Documents and information to send with your private ruling about marriage breakdown.
Sale of shares
Documents and information to send with your private ruling about sale of shares.
Supporting information for private rulings: Small business capital gains tax concessions
Documents and information to send with your private ruling about small business capital gains tax concessions.
Unit trusts
Documents and information to send with your private ruling about unit trusts.
Cancellation of GST registration
This page lists the documents and information we usually need to process private rulings about the subject displayed.
Cash or accruals basis
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
Claiming input tax credits
Documents and information to send with your private ruling about claiming input tax credits.
Discretion to treat a document as a tax invoice/adjustment note
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
Grants and appropriation payments
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
GST free supplies - Education
Documents and information to send with your private ruling about GST free supplies - Education
GST free supplies - Food and beverages
Documents and information to send with your private ruling about GST free supplies - food and beverages
GST free supplies - Medical aids and appliances
Documents and information to send with your private ruling about GST free supplies - Medical aids and appliances
GST free supplies to overseas residents
Documents and information to send with your private ruling about GST free supplies to overseas residents
GST registration and carrying on an enterprise
Documents and information to send with your private ruling about GST registration and carrying on an enterprise.
Input taxed supplies - residential rent
Supporting document requirements for private rulings This page lists the documents and information we usually need to process private rulings about the subject displayed.
Sale of residential premises
Documents and information to send with your private ruling about sale of residential premises.
Sale of vacant land or subdivided land
Documents and information to send with your private ruling about sale of vacant land or subdivided land.
Supply of a going concern
Documents and information to send with your private ruling about Supply of a going concern.
Cleaner fuels grants scheme
Documents and information to send with your objection about the cleaner fuels grants scheme
Energy grants credit scheme
Documents and information to send with your private ruling about the energy grants credit scheme
Fuel tax credits
Documents and information to send with your private ruling about fuel tax credits
Product stewardship oil benefits
Documents and information to send with your private ruling about product stewardship oil benefits.
Are you carrying on a business?
Documents and information to send with your private ruling about 'Are you carrying on a business?
Assistance for TOFA private ruling application
Tool to help you consider relevance of the TOFA rules as part of your private ruling application and the supporting information we require for the application.
Boat hire arrangements
Documents and information to send with your private ruling about boat hire arrangements
Bona fide redundancy payments
Documents and information to send with your private ruling about bona fide redundancy payments.
Business of subdivision or property development
Documents and information to send with your private ruling about business of subdivision or property development.
Cancellation of GST registration
This page lists the documents and information we usually need to process private rulings about the subject displayed.
Cash or accruals basis
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
Claiming input tax credits
Documents and information to send with your private ruling about claiming input tax credits.
Cleaner fuels grants scheme
Documents and information to send with your objection about the cleaner fuels grants scheme
Death benefit termination payments
Documents and information to send with your private ruling about death benefit termination payments.
Deceased estates
Documents and information to send with your private ruling about deceased estates.
Demergers: Checklist for demerger ruling requests
This document contains information designed to assist applicants with preparing a ruling request in relation to a demerger.
Discretion to treat a document as a tax invoice/adjustment note
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
Energy grants credit scheme
Documents and information to send with your private ruling about the energy grants credit scheme
Foreign superannuation fund private ruling information sheet for prior to and including the 2006 financial year
An information guide to assist foreign superannuation funds in preparing a valid private ruling application for exemption from interest and dividend withholding tax.
Fuel tax credits
Documents and information to send with your private ruling about fuel tax credits
Grants and appropriation payments
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
GST free supplies - Education
Documents and information to send with your private ruling about GST free supplies - Education
GST free supplies - Food and beverages
Documents and information to send with your private ruling about GST free supplies - food and beverages
GST free supplies - Medical aids and appliances
Documents and information to send with your private ruling about GST free supplies - Medical aids and appliances
GST free supplies to overseas residents
Documents and information to send with your private ruling about GST free supplies to overseas residents
GST registration and carrying on an enterprise
Documents and information to send with your private ruling about GST registration and carrying on an enterprise.
Income protection policy receipts
Documents and information to send with your private ruling about income protection policy receipts.
Income vs capital receipt
Documents and information to send with your private ruling about income vs capital receipt
Input taxed supplies - residential rent
Supporting document requirements for private rulings This page lists the documents and information we usually need to process private rulings about the subject displayed.
Invalidity payments
Documents and information to send with your private ruling about invalidity payments.
Land subdivision
Documents and information to send with your private rulings about land subdivision.
Main residence exemption
Documents and information to send with your private ruling about main residence exemption.
Marriage breakdown
Documents and information to send with your private ruling about marriage breakdown.
Motor vehicle expenses
Documents and information to send with your private ruling about motor vehicle travel expenses.
Overseas travel expenses
Documents and information to send with your private ruling about overseas travel expenses.
Payments from overseas superannuation funds
Documents and information to send with your private ruling about payments from overseas super funds.
Personal superannuation contributions
Documents and information to send with your private ruling about personal superannuation contributions.
Private company dividends received by a superannuation fund
Documents and information to send with your private ruling about private company dividends received by a superannuation fund.
Private rulings for sovereign immunity - supporting information
Information you must send with your private ruling application for sovereign immunity.
Product stewardship oil benefits
Documents and information to send with your private ruling about product stewardship oil benefits.
Rental property deductions
Documents and information to send with your private ruling about rental property deductions.
Sale of residential premises
Documents and information to send with your private ruling about sale of residential premises.
Sale of shares
Documents and information to send with your private ruling about sale of shares.
Sale of vacant land or subdivided land
Documents and information to send with your private ruling about sale of vacant land or subdivided land.
Scholarships - Supporting document requirements for private rulings
Documents and information to send with your private ruling about scholarships.
Supply of a going concern
Documents and information to send with your private ruling about Supply of a going concern.
Supporting document requirements for private rulings - determining or confirming the value of a thing
Provides details of the information you should provide to us when you apply for a private ruling about the value of a thing.
Supporting information for private rulings - overseas employment income
Documents and information to send with your private ruling about overseas employment income.
Supporting information for private rulings: Medical expenses tax offset
Documents and information to send with your private ruling about the medical expenses tax offset.
Supporting information for private rulings: Medicare levy surcharge
Documents and information to send with your private ruling about medicare levy surcharge
Supporting information for private rulings: Repairs (other than to rental properties)
A list of documents and information to send with your private ruling request about repairs (other than to rental properties).
Supporting information for private rulings: Residency - arriving in Australia
A list of documents and information to send with your private ruling request about residency - arriving in Australia.
Supporting information for private rulings: Residency - leaving Australia
A list of documents and information to send with your private ruling request about residency - leaving Australia.
Supporting information for private rulings: Self-education
A list of documents and information to send with your private ruling request about self education.
Supporting information for private rulings: Small business capital gains tax concessions
Documents and information to send with your private ruling about small business capital gains tax concessions.
Supporting information for private rulings: Uniform and laundry expenses
A list of documents and information to send with your private ruling request about uniform and laundry expenses.
Trusts - child maintenance trusts
Documents and information to send with your private ruling about trusts • child maintenance trusts.
Unfair dismissal payments
Documents and information to send with your private ruling about unfair dismissal payments.
Unit trusts
Documents and information to send with your private ruling about unit trusts.
Demergers: Checklist for demerger ruling requests
This document contains information designed to assist applicants with preparing a ruling request in relation to a demerger.
Private ruling application form (not for tax professionals)
If you are not a tax agent or other tax professional, you may use this form to apply for a private ruling on your own behalf or on behalf of another individual or entity.
Private ruling application form (tax professionals)
Private ruling application form for tax professionals.
Private ruling application form (tax professionals)
If you are a tax agent or other tax professional, you should use this form to apply for your own private ruling or a private ruling on behalf of a client. NAT 13043
Private ruling form (Non-commercial losses)
If you are seeking a private ruling about non-commercial losses, you may prefer to use the following form.
Request for determination of the deductible amount for UPP 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 determination of the deductible amount of UPP of an Australian pension or annuity (Nat 16544.)
If you are seeking a determination for the deductible amount of the undeducted purchase price of an Australian superannuation pension or annuity, you should use this form. (NAT 16544)
Foreign super fund private ruling information sheet for 2007
A guide to help you prepare a valid private ruling application for exemption from interest and dividend withholding tax.
Foreign super fund private ruling information sheet for 2008 and onwards
A guide to help you prepare a valid private ruling application for exemption from interest and dividend withholding tax.
How to apply for a private ruling
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.
Most frequently requested private ruling topics
The table within shows the most frequently requested private ruling topics during 2010-11.
Priority ruling process
The priority ruling process is designed to help corporate boards manage the tax risks associated with significant transactions.
Private rulings and valuations fact sheet
A fact sheet to help prople who want to work out or confirm the value of a thing or tax purposes. (NAT 71796, PDF, 84KB)
Register of private binding rulings
To improve the integrity of the tax, superannuation and excise systems, private written binding advice issued by the Tax Office is published on this register in an edited form without identifying detail.
Are you carrying on a business?
Documents and information to send with your private ruling about 'Are you carrying on a business?
Assistance for TOFA private ruling application
Tool to help you consider relevance of the TOFA rules as part of your private ruling application and the supporting information we require for the application.
Boat hire arrangements
Documents and information to send with your private ruling about boat hire arrangements
Bona fide redundancy payments
Documents and information to send with your private ruling about bona fide redundancy payments.
Business of subdivision or property development
Documents and information to send with your private ruling about business of subdivision or property development.
Cancellation of GST registration
This page lists the documents and information we usually need to process private rulings about the subject displayed.
Cash or accruals basis
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
Claiming input tax credits
Documents and information to send with your private ruling about claiming input tax credits.
Cleaner fuels grants scheme
Documents and information to send with your objection about the cleaner fuels grants scheme
Death benefit termination payments
Documents and information to send with your private ruling about death benefit termination payments.
Deceased estates
Documents and information to send with your private ruling about deceased estates.
Demergers: Checklist for demerger ruling requests
This document contains information designed to assist applicants with preparing a ruling request in relation to a demerger.
Discretion to treat a document as a tax invoice/adjustment note
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
Energy grants credit scheme
Documents and information to send with your private ruling about the energy grants credit scheme
Foreign super fund private ruling information sheet for 2007
A guide to help you prepare a valid private ruling application for exemption from interest and dividend withholding tax.
Foreign super fund private ruling information sheet for 2008 and onwards
A guide to help you prepare a valid private ruling application for exemption from interest and dividend withholding tax.
Foreign superannuation fund private ruling information sheet for prior to and including the 2006 financial year
An information guide to assist foreign superannuation funds in preparing a valid private ruling application for exemption from interest and dividend withholding tax.
Fuel tax credits
Documents and information to send with your private ruling about fuel tax credits
Grants and appropriation payments
Supporting document requirements for private rulings. This page lists the documents and information we usually need to process private rulings about the subject displayed.
GST free supplies - Education
Documents and information to send with your private ruling about GST free supplies - Education
GST free supplies - Food and beverages
Documents and information to send with your private ruling about GST free supplies - food and beverages
GST free supplies - Medical aids and appliances
Documents and information to send with your private ruling about GST free supplies - Medical aids and appliances
GST free supplies to overseas residents
Documents and information to send with your private ruling about GST free supplies to overseas residents
GST registration and carrying on an enterprise
Documents and information to send with your private ruling about GST registration and carrying on an enterprise.
How to apply for a private ruling
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.
Income protection policy receipts
Documents and information to send with your private ruling about income protection policy receipts.
Income vs capital receipt
Documents and information to send with your private ruling about income vs capital receipt
Input taxed supplies - residential rent
Supporting document requirements for private rulings This page lists the documents and information we usually need to process private rulings about the subject displayed.
Invalidity payments
Documents and information to send with your private ruling about invalidity payments.
Land subdivision
Documents and information to send with your private rulings about land subdivision.
Main residence exemption
Documents and information to send with your private ruling about main residence exemption.
Marriage breakdown
Documents and information to send with your private ruling about marriage breakdown.
Most frequently requested private ruling topics
The table within shows the most frequently requested private ruling topics during 2010-11.
Motor vehicle expenses
Documents and information to send with your private ruling about motor vehicle travel expenses.
Overseas travel expenses
Documents and information to send with your private ruling about overseas travel expenses.
Payments from overseas superannuation funds
Documents and information to send with your private ruling about payments from overseas super funds.
Personal superannuation contributions
Documents and information to send with your private ruling about personal superannuation contributions.
Priority ruling process
The priority ruling process is designed to help corporate boards manage the tax risks associated with significant transactions.
Private company dividends received by a superannuation fund
Documents and information to send with your private ruling about private company dividends received by a superannuation fund.
Private ruling application form (not for tax professionals)
If you are not a tax agent or other tax professional, you may use this form to apply for a private ruling on your own behalf or on behalf of another individual or entity.
Private ruling application form (tax professionals)
Private ruling application form for tax professionals.
Private ruling application form (tax professionals)
If you are a tax agent or other tax professional, you should use this form to apply for your own private ruling or a private ruling on behalf of a client. NAT 13043
Private ruling form (Non-commercial losses)
If you are seeking a private ruling about non-commercial losses, you may prefer to use the following form.
Private rulings and valuations fact sheet
A fact sheet to help prople who want to work out or confirm the value of a thing or tax purposes. (NAT 71796, PDF, 84KB)
Private rulings for sovereign immunity - supporting information
Information you must send with your private ruling application for sovereign immunity.
Product stewardship oil benefits
Documents and information to send with your private ruling about product stewardship oil benefits.
Register of private binding rulings
To improve the integrity of the tax, superannuation and excise systems, private written binding advice issued by the Tax Office is published on this register in an edited form without identifying detail.
Rental property deductions
Documents and information to send with your private ruling about rental property deductions.
Request for determination of the deductible amount for UPP 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 determination of the deductible amount of UPP of an Australian pension or annuity (Nat 16544.)
If you are seeking a determination for the deductible amount of the undeducted purchase price of an Australian superannuation pension or annuity, you should use this form. (NAT 16544)
Sale of residential premises
Documents and information to send with your private ruling about sale of residential premises.
Sale of shares
Documents and information to send with your private ruling about sale of shares.
Sale of vacant land or subdivided land
Documents and information to send with your private ruling about sale of vacant land or subdivided land.
Scholarships - Supporting document requirements for private rulings
Documents and information to send with your private ruling about scholarships.
Supply of a going concern
Documents and information to send with your private ruling about Supply of a going concern.
Supporting document requirements for private rulings - determining or confirming the value of a thing
Provides details of the information you should provide to us when you apply for a private ruling about the value of a thing.
Supporting information for private rulings - overseas employment income
Documents and information to send with your private ruling about overseas employment income.
Supporting information for private rulings: Medical expenses tax offset
Documents and information to send with your private ruling about the medical expenses tax offset.
Supporting information for private rulings: Medicare levy surcharge
Documents and information to send with your private ruling about medicare levy surcharge
Supporting information for private rulings: Repairs (other than to rental properties)
A list of documents and information to send with your private ruling request about repairs (other than to rental properties).
Supporting information for private rulings: Residency - arriving in Australia
A list of documents and information to send with your private ruling request about residency - arriving in Australia.
Supporting information for private rulings: Residency - leaving Australia
A list of documents and information to send with your private ruling request about residency - leaving Australia.
Supporting information for private rulings: Self-education
A list of documents and information to send with your private ruling request about self education.
Supporting information for private rulings: Small business capital gains tax concessions
Documents and information to send with your private ruling about small business capital gains tax concessions.
Supporting information for private rulings: Uniform and laundry expenses
A list of documents and information to send with your private ruling request about uniform and laundry expenses.
Trusts - child maintenance trusts
Documents and information to send with your private ruling about trusts • child maintenance trusts.
Unfair dismissal payments
Documents and information to send with your private ruling about unfair dismissal payments.
Unit trusts
Documents and information to send with your private ruling about unit trusts.
Private rulings for sovereign immunity - supporting information
Information you must send with your private ruling application for sovereign immunity.
Supporting document requirements for private rulings - determining or confirming the value of a thing
Provides details of the information you should provide to us when you apply for a private ruling about the value of a thing.
Supporting information for private rulings: Medical expenses tax offset
Documents and information to send with your private ruling about the medical expenses tax offset.
Supporting information for private rulings: Medicare levy surcharge
Documents and information to send with your private ruling about medicare levy surcharge
Supporting information for private rulings: Residency - arriving in Australia
A list of documents and information to send with your private ruling request about residency - arriving in Australia.
Supporting information for private rulings: Residency - leaving Australia
A list of documents and information to send with your private ruling request about residency - leaving Australia.
 
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