How to apply for a private ruling

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.