How to apply for a private ruling

4. Where to lodge the private ruling application form

If you wish to apply for a private ruling at the same time as lodging your tax return, do not attach the form to your tax return - you should lodge the ruling application separately.

You must lodge your tax returns and activity statements by the due date, even if you are waiting for us to give you a private ruling.

Business Portal and Tax Agent Portal

If you are a tax agent, you can lodge the Private ruling application form (tax professionals) on the Tax Agent Portal. You can access Tax Agent Portal Help for assistance in using the portal. If you are a Business Portal user, you can lodge the Private ruling application form (not for tax professionals) via the Business Portal.

If you are using the non-commercial losses form, post it to the address indicated on the form.

Fax or post

If you are lodging by fax or post, use the appropriate fax number or postal address below:

	Facsimile	Post
Individuals	(02) 6225 0901	Micro Enterprises and Individuals - Provision of Advice PO Box 1130 PENRITH NSW 2740
Micro business (less than $2 million turnover)	(02) 6225 0901	Micro Enterprises and Individuals - Provision of Advice PO Box 1130 PENRITH NSW 2740
Small medium business (from $2 million to $250 million turnover)	(02) 6225 0906	Small medium business PO Box 3000 PENRITH NSW 2740
Excise including fuel schemes and WET	1300 650 128	Australian Taxation Office PO Box 3001 PENRITH NSW 2740
Superannuation	1300 669 846	Australian Taxation Office Superannuation business line PO Box 3100 PENRITH NSW 2740
Large business (generally group turnover of $250 million or more) and international	1300 661 106	Australian Taxation Office LB&I provision of advice PO Box 377 ALBURY NSW 2640
Goods and services tax	1300 139 031	Australian Taxation Office PO Box 3524 ALBURY NSW 2640
Resource Rent Taxes (petroleum or minerals)	1300 139 011	Australian Taxation Office PO Box 3000 PENRITH NSW 2740
Accounting, debt, lodgement or registration matters	1300 139 035	Operations Private Rulings Unit PO Box 9990 ALBURY NSW 2640

Sections within How to apply

• 1. Private ruling application forms
• 2. Required information and documents
• 3. What to include in your private ruling application
• 4. Where to lodge the private ruling application form