Boat hire arrangements

Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.

Please send the following documents and information with your private ruling application form.

Boat hire arrangements

• The date the boat was, or is to be, purchased.
• Details of the boat, including copies of any purchase/finance contracts, survey papers, registration and insurance.
• The date the activity commenced.
• A description of the activities conducted to date.
• A description of the planned activities.
• Detailed business plan. See TR 2003/4 for examples.
• Details of actual and projected income and expenses (including boat charter fees and depreciation) from the commencement of the activity up to and including all years to which the ruling will apply.
• If the activity is to be conducted under an agency agreement, also provide:
• copies of any charter operator/management contracts that have been or are proposed to be entered into, and
  o copies of any supporting material supplied by the charter operator.
• should also refer to TR 2003/4 and 'Are you carrying on a business?' for information relating to whether your activity is considered a business.