• Applying for the discretion

    You can use the Private ruling form (non-commercial losses) to request a private ruling. You will also need to complete the Non-commercial losses: evidentiary checklist as part of your application.

    We will notify you of the decision in writing.

    If you are applying for the discretion on the grounds of special circumstances, you should apply as soon as possible after those circumstances have occurred. However, we will accept applications within the normal amendment period for that income year.

    If you are applying for the discretion on the grounds of lead time, you should apply for the first year you have excess deductions you wish to offset against other income. To ensure you have provided all the necessary information for us to consider your application for the Commissioner's discretion, you must complete and answer all questions in the application.

    If you later realise you could have applied for the Commissioner's discretion, you may do so and, if granted, request an amendment of the relevant income tax assessment within the normal amendment period.

      Last modified: 01 Oct 2013QC 16248