How to apply for a private ruling

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.