Technical assistance

Introduction

We offer different types of advice and guidance that give our view on how the laws we administer apply. These range from published guidance about how the law generally applies to advice given to a taxpayer about how the law applies to their particular circumstances.

Our advice is binding and provides the highest level of protection for you to rely on. However, guidance is not binding as it provides more general information to help you on a wide variety of circumstances to deal with your tax affairs.

If you follow our advice or guidance that turns out to be incorrect or misleading, and you make a mistake as a result of this, you are entitled to certain levels of protection under the law.

Our practice statement PS LA 2008/3 Provision of advice and guidance by the Tax Office (PS LA 2008/3) explains the:

different forms of advice and guidance we offer
corresponding levels of protection that apply if you rely on it.

How to research a technical issue using our advice and guidance products

Precedential ATO view documents

We suggest you start your research to resolve a technical issue by searching for relevant precedential ATO view documents. These documents represent our interpretation of laws we administer in relation to a particular interpretative issue. Our staff are required to search for, and apply relevant precedential ATO view documents when making decisions about technical interpretative matters.

For more information, refer to practice statement PS LA 2003/3 Precedential ATO view.

Our precedential ATO view documents are:

public rulings and draft public rulings
ATO Interpretative Decisions
decision impact statements
documents listed in the Schedule of Documents containing Precedential ATO Views.

You can restrict your search in the Legal Database to precedential ATO view documents. All precedential ATO view documents are located in the legal database.

The glossary contains a more detailed description of the:

individual documents that make up the precedential ATO view
the levels of protection that apply to them.

You should also check if we currently have the technical issue under consideration. For more information, refer to:

the Public rulings program charts the progress of public rulings and determinations that have not been finalised
Taxpayer alerts that are intended to be an early warning of our concerns about significant and emerging potential aggressive tax planning issues or arrangements we have under risk assessment.

Our publications and website content

If you are not able to resolve the technical issue by researching precedential ATO view documents, you should review:

the content on our legal database
other ATO publications.

Examples include:

publications and website content - for example, a guide or fact sheet
law administration practice statements
tools and calculators.

Proposed legislation

We will not provide interpretative advice on announced changes that have been proposed to the law or regulations. For more information, refer to the following practice statements:

As the Legal Database and www.ato.gov.au are separate databases, you will need to conduct separate searches on each.

If you need a paper copy of a publication, you can order one through our online publications ordering service.

You can check the Law Administration Practice Statements Program to ascertain the topics of practice statements we currently have under development.

For more information about announced new measures, visit:

New legislation
the Treasury website at www.treasury.gov.au

How to seek tailored technical assistance from us

You may need to seek tailored technical assistance from us if:

you are not able to find our view of how the law applies for a particular technical issue
you are not certain how our view of the law applies to your client's circumstances
your client is seeking greater certainty (protection) than our published products provide.

The type of tailored assistance you seek will depend on:

the nature and complexity of your query
when you require our response
the reason for seeking our assistance.

The following two tables provide the assistance options available to you. You can select the most appropriate form of assistance for the technical issue you want us to address. The glossary details the level of protection that applies to each form of assistance.

Table 1: Oral assistance

Is the technical issue:

Form of assistance

How to access

of a general, straight forward or simple nature?

Oral guidance

Our service standard
Calls are answered within two minutes; however, during peak times, you may experience some time delays. Oral guidance is available 8.00am-6.00pm weekdays.

Phone 13 72 86 and select the relevant Fast Key Code. Where you need to discuss details about a particular client, we have to ensure that you have your client's permission to do so and will use the Proof of identity procedures to confirm that you are an authorised contact.

not a business related matter, is not complex and you are the taxpayer's legal personal representative?

Note: Legal personal representative does not include a registered tax agent or BAS agent (registered agents) - see the glossary.

Oral ruling

Our service standard
Calls are answered within two minutes; however, during peak times you may experience some time delays. Oral rulings are available 8.00am-6.00pm weekdays.

Phone 13 72 86 and select the relevant Fast Key Code.

Table 2: Written assistance

Is the technical issue:	Form of assistance	How to access
in relation to a general understanding of the law?	Written guidance Our service standard We will provide the written guidance within 28 days of receiving all of the information to make a decision.	Apply for written guidance by fax or post. The Tax Agent Portal messaging is for excise only. Make sure you include any supporting documentation.
in relation to the particular circumstances of a specific entity and the technical issue concerns a relevant provision? Refer to PS LA 2008/3 for the list of relevant provisions.	Private ruling Our service standard We will provide the ruling within 28 days of receiving all of the information to make a decision.	Apply for a private ruling by the portal, fax, post or electronic lodgment system (ELS). Make sure you include any supporting documentation.
in relation to an investment or financial scheme where a number of entities have entered into similar transactions?	Product ruling Our service standard The service standard for a response depends on the complexity of the product.	Apply for a product ruling by fax or post. Make sure you include any supporting documentation.
in relation to a particular arrangement for a class of persons - for example, employees of a business or shareholders of a company?	Class ruling Our service standard The service standard for a response depends on the complexity and circumstances of the arrangement.	Apply for a class ruling by fax or post. Make sure you include any supporting documentation.
in relation to a matter that is on a topic listed in attachment B of PS LA 2008/3?	Administratively binding advice Our service standard We will provide the written advice within 28 days of receiving all of the information to make a decision.	Apply for administratively binding advice by the portal, fax, post or ELS. Make sure you include any supporting documentation.
in relation to Superannuation Industry (Supervision) Act 1993 obligations for identified self-managed super funds?	Super specific advice Our service standard We will provide the written advice within 28 days of receiving all of the information to make a decision.	Apply for this type of advice by fax or post. Make sure you include any supporting documentation.

Level of protection explained

If a taxpayer follows our advice or guidance that turns out to be incorrect or misleading, and a mistake is made as a result, the taxpayer is entitled to certain levels of protection under the law.

The level of protection a taxpayer receives from us making an adjustment to increase a liability or decrease an entitlement (the tax shortfall), or from being charged interest on the shortfall or having to pay a false or misleading statement penalty, varies depending on:

the type of advice or guidance relied on
the law it covers
the reason for the mistake.

In some cases, time limits set by law will not allow us to make any adjustments.

Other than for Superannuation Industry (Supervision) Act 1993 matters, attachment A to PS LA 2008/3 provides a summary of the level of protection provided for each form of our advice and guidance. The glossary contains various forms of our advice and guidance, and the level of protection that applies if a taxpayer relies on it.

Glossary

Glossary term	Explanation
Administratively binding advice (ABA)	Specific written advice given in a limited range of circumstances - usually where the law does not allow us to give a private ruling, such as the super guarantee charge. Refer to attachment B of PS LA 2008/3. Protection Tax shortfall (certain conditions apply - refer to PS LA 2008/3) and, where relevant, false or misleading statement penalty and interest on the shortfall.
ATO Interpretative Decisions (ATO IDs)	An edited and summarised decision on an interpretative matter used by our staff for technical decision making. It is indicative of how a provision of the law might be applied. ATO IDs are precedential ATO view documents. Protection False or misleading statement penalty and generally, if the taxpayer has relied on the ATO ID reasonably and in good faith, interest on the shortfall.
Class ruling	A published class ruling is a public ruling for a particular class of taxpayers about a particular scheme. For example, a ruling for employees about an employer-provided retirement scheme. Protection Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.
Decision impact statement	A decision impact statement communicates our reaction to adverse and significant court or tribunal decisions. Decision impact statements are not normally expected to contain advice. Decision impact statements are precedential ATO view documents. Protection False or misleading statement penalty for tax matters and generally, if the taxpayer has relied on the decision impact statement reasonably and in good faith, interest on the shortfall.
Draft public ruling	A draft public ruling is a consultative document that sets out our preliminary view about the way in which a relevant provision applies, or would apply, to entities generally, or to a class of entity in relation to a defined scheme or class of schemes. This means it is not a ruling and is not legally binding. Draft public rulings are precedential ATO view documents. Protection False or misleading statement penalty and, if the taxpayer has relied on the draft ruling reasonably and in good faith, interest on the shortfall.
Indirect taxes	Taxes dealing with goods and services tax (GST), luxury car tax (LCT) and wine equalisation tax (WET) but not including fuel tax laws.
Interest on the shortfall	Interest that is charged on a tax shortfall - that is, a shortfall interest charge (SIC) and a general interest charge (GIC). Protection against interest on the shortfall does not cover GIC for late payment of the shortfall; that is, after 21 days of us notifying the taxpayer of the correct position. Also, for super guarantee charge matters, the protection against interest does not extend to the nominal interest component of a super guarantee shortfall under section 31 of the Superannuation Guarantee (Administration) Act 1992. For more information, refer to Shortfall interest charge - fact sheet.
Law administration practice statements	A statement produced principally to provide direction and assistance to tax officers on approaches to be taken in performing duties involving the application of laws we administer. The General Administration series of law administration practice statements provide an explanation of the exercise of our powers of general administration in relation to a particular area of the law. Protection False or misleading statement penalty and generally, if the taxpayer has relied on the practice statement reasonably and in good faith, interest on the shortfall.
Oral guidance	Oral guidance on matters of a general, straight forward or simple nature. In some cases, the issue may be escalated to another officer or area depending on the complexity of the topic. Protection False or misleading statement penalty if there was full and true disclosure of the material facts relevant to the enquiry and generally, if the taxpayer has relied on the oral guidance reasonably and in good faith, interest on the shortfall. Note: Oral guidance on an indirect tax matter is not a private indirect tax ruling.
Oral ruling	An oral ruling is an expression of our opinion of the way in which a relevant provision applies or would apply to an individual taxpayer - refer to PS LA 2008/3 for the list of relevant provisions. We must give the ruling orally and provide a registration identifier for the ruling. Oral rulings cannot be given on indirect tax (other than fuel tax) or excise matters. Oral rulings will not be given on business matters, complex matters, or matters we have either already ruled on or are in the process of considering for the taxpayer. Oral rulings can be given to the legal personal representative of the taxpayer. A legal personal representative is: an executor or administrator of an estate of a person who has died a trustee of an estate or a person who is under a legal disability a person who holds a general power of attorney that was granted by another person. Protection Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.
Other documents we publish	This refers to documents we publish for transparency or integrity purposes. Examples of these documents are Tax Commissioner Speeches or Other ATO Speeches, minutes of consultative forums (for example, minutes of the National Tax Liaison Group meetings) and Media releases. Protection You need to check the protection statement on the document. If there is no protection statement and we have no other publication available at the time that correctly reflects the law, generally: false or misleading statement penalty and, if the taxpayer has relied on the document reasonably and in good faith, interest on the shortfall.
Precedential ATO view	A precedential ATO view is our documented interpretation of any of the laws we administer as set out in: public rulings and draft public rulings ATO IDs decision impact statements documents listed in the Schedule of Documents containing Precedential ATO Views. Protection For the protection that applies to these products, see the glossary item for the product.
Private ruling	These rulings contain our written expressed opinion of how a provision of the law applies, or would apply, to a particular entity in relation to a specified scheme, arrangement or transaction. Protection Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.
Product ruling	A published product ruling is a public ruling for all taxpayers about a particular scheme - for example, an investment scheme. Protection Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.
Public ruling and public indirect tax ruling - see also class rulings and product rulings	These are our published statements expressing our opinion of how a provision of tax law applies, or would apply, to taxpayers or a class of taxpayers generally, rather than in respect of the specific circumstances of a particular taxpayer. These products are generally either legally or administratively binding. Examples of legally binding public rulings and public indirect tax rulings include: taxation rulings and determinations (TR and TD series) miscellaneous taxation rulings (MT series) - mostly issued after 1 January 2006 GST rulings, determinations and bulletins (GSTR, GSTD and GSTB series) WET rulings (WETR series) LCT determinations (LCTD series) fuel tax rulings and determinations (FTR and FTD series) product grants and benefits rulings (PGBR series). Published written advice involving the interpretation of indirect tax laws are no longer public indirect tax rulings from 1 July 2010 unless specifically labelled as a public ruling. Protection Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall. Administratively binding rulings are issued where the law does not provide for a public ruling regime. They also include those rulings issued before 1 July 1992 - before the legally binding public rulings regime started. Examples of administratively binding public rulings include: taxation ruling (IT series) miscellaneous taxation ruling (MT series) - mostly issued before 1 January 2006 self-managed super fund rulings and determinations (SMSFR and SMSFD series) super determination (SD series) super guarantee rulings and determinations (SGR and SGD series) super contributions rulings and determinations (SCR and SCD series). Protection Tax shortfall (subject to certain conditions - see PS LA 2008/3) and, where relevant, false or misleading statement penalty and interest on the shortfall. Note: We rely on SMSFRs and SMSFDs when we decide what action, if any, to take in response to a breach of the law dealt with in the ruling.
Publications and website content	Publications and website content provide general assistance. This information is often simply expressed and provides step-by-step guidance. These products do not always cover all possibilities. Published written advice involving the interpretation of the indirect tax laws, that were previously regarded as public rulings, are no longer public indirect tax rulings from 1 July 2010 unless they are specifically labelled as a public ruling - for example, an industry partnership issues register item labelled as a public ruling. Protection Each publication has its own protection statement as the level of protection may vary. Generally, taxpayers will not be protected from a tax shortfall if the guidance is found to be incorrect or misleading. However, unless otherwise stated, protection from false or misleading statement penalty and generally, if the taxpayer has relied on the publication reasonably and in good faith, interest on the shortfall. Note: We cannot apply protection statements to all content available on our website, but we ensure that an appropriate protection or disclaimer statement is attached to any content where the protection is less than that described in the preceding paragraph.
False or misleading statement penalty	An administrative penalty for making false or misleading statements. This penalty applies regardless of whether a tax shortfall arises as a result of the false or misleading statement. Even if this penalty applies, it may be remitted by the Commissioner if it is fair and reasonable to do so. False or misleading statement penalty does not include any penalty that applies to either: statements that are not reasonably arguable failing to give a document to us by the required time. False or misleading statement penalty does not apply where a taxpayer has exercised reasonable care. The penalty also does not apply in relation to a false or misleading statement made by a registered agent engaged by the taxpayer if the: taxpayer gives the agent all relevant taxation information false or misleading statement did not result from intentional disregard by the agent of a taxation law or recklessness by the agent as to the operation of a tax law.
Superannuation specific advice (SISA)	This is written advice relating to certain obligations required by the Superannuation Industry (Supervision) Act 1993 for identified self-managed super funds. Protection We rely on this advice when deciding what action, if any, to take in response to a breach of the law dealt with in the advice.
Tax shortfall	A shortfall amount arises where a liability is less (or a credit, grant or benefit is more), than would otherwise have been according to law. For super guarantee charge matters, the protection against interest does not extend to the nominal interest component of a super guarantee shortfall under section 31 of the Superannuation Guarantee (Administration) Act 1992.
Technical skilling material	Educational material produced for the purpose of enhancing the knowledge and skills of tax officers engaged in interpretative decision making. Some of this material is published to assist tax practitioners with similar educational needs. Protection Unless otherwise stated, false or misleading statement penalty and generally, if the taxpayer has relied on technical skilling material reasonably and in good faith, interest on the shortfall. Protection will usually apply provided no other ATO publication is available at the time that correctly reflects the law.
Tools and calculators	Tools and calculators are available on our website. They help in working out an amount or status in the course of self-assessing a liability or entitlement. Protection False or misleading statement penalty and generally, if the taxpayer has relied on a tool or calculator reasonably and in good faith, interest on the shortfall.
Written guidance	This is written guidance we give to a taxpayer if their enquiry is about the broad application of the law. The taxpayer must decide how the guidance applies to their circumstances. Protection False or misleading statement penalty and generally, if the taxpayer has relied on written guidance reasonably and in good faith, interest on the shortfall.

More information

For more information, refer to:

Last Modified: Thursday, 19 January 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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