Private rulings

Private written ruling

You can ask us to give you our written opinion about the way the law applies to your circumstances in the form of a private ruling. Although we are legally bound by the ruling we give you, you can choose not to use it. Also, if you disagree with the private ruling, you can ask us to review our decision.

We can provide a private ruling on any of the following matters:

  • direct tax
  • entitlements
  • indirect tax
  • excise.

To apply for a private ruling, refer to How to apply for a private ruling

See also:

Oral ruling

We can give you our opinion about the way the law applies to your circumstances over the phone, as an oral ruling. However, we can only provide oral rulings about straightforward non-business income tax and Medicare levy matters.

If you ask for an oral ruling, we will ask you a series of questions to check whether we can give an oral ruling on your enquiry. We will also need to confirm your identity. Usually, your tax file number and your most recent notice of assessment will be enough to prove your identity.

When we give you an oral ruling, we keep a record of the advice we have provided and give you a receipt number for your records. If you follow the advice we give you in an oral ruling, we are legally bound by it, but unlike private written rulings you cannot have the decision reviewed.

To get an oral ruling, phone us on 13 28 61.

See also:

Not all advice we give over the phone is an oral ruling.

    Last modified: 05 Jan 2016QC 18607