• The duration of GST private rulings – what is the status of your GST private ruling?

    What is the status of your GST private ruling?

    If you have a ruling which states that it is only valid for three years, you can still rely on this ruling after the three years expire unless:

    • it is withdrawn/overridden by a later public ruling
    • there is a change in the law, which affects the way the subject of your original ruling is treated
    • your factual circumstances have changed, or
    • you have suppressed or misstated a material fact.

    The GST law has changed significantly since implementation. If you have received a GST private ruling that states that it is only valid for three years, you may wish to check that the law has not changed since the private ruling was issued to you.

    If you need to clarify the position of your GST private ruling, you can:

    • write to us at:
      • Australian Taxation Office
        PO Box 3524
        ALBURY NSW 2640
       
    • send us a fax on 1300 139 031.

    From 1 July 2010, GST adopted the general rulings system.

    More information

    For further information, refer to:

      Last modified: 25 Jan 2012QC 16719