Show download pdf controls
  • Indirect tax private rulings and end dates

    Did you know that indirect tax private rulings can have an end date? Also known as a sunset date, the end date specifies when you can no longer rely on a private ruling.

    We may apply a sunset date for indirect tax private rulings where either:

    • it is highly likely that the circumstances will change
    • there is a complex technical issue where the legal position is unsettled.

    The inclusion of a sunset date in an indirect tax private ruling means:

    • we can provide indirect tax private rulings in more situations where you may need certainty for a specific period of time
    • you will have an opportunity at the time of lodging a subsequent indirect tax private ruling application to self-assess whether the scheme or facts have been implemented in accordance with the original private ruling issued (that is, improved tax governance)
    • we have the opportunity to enhance our relationship with you through a greater level of engagement.

    An indirect tax private ruling may specify the time it begins to apply and the time it ceases to apply. We encourage you to discuss with us whether a sunset date is appropriate in your circumstances.

    See also:

    Last modified: 04 Jun 2019QC 59192