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  • Interpretive assistance – early engagement – process

    The early engagement process outlines our objectives, and information required from you when contacting us for interpretive assistance.

    Information we require from you

    We ask that you provide us with a summary of information throughout the different stages of the early engagement process.

    During the triage stage you should provide:

    • an outline of the transaction and its commercial context and drivers
    • details of client and any other relevant entities
    • confirmation you hold required consents
    • an outline of relevant technical issues.

    During the initial early engagement discussion you should:

    • commit to your agreed roles and responsibilities
    • ensure attendance of appropriate personnel
    • outline transaction, tax issues, proposed timetable and commercial context and drivers
    • outline any issues or concerns
    • provide documentation.

    Once a draft ruling application has been submitted you should provide:

    • draft applications – scheme description; identify issues to be ruled on
    • supporting documentation, including both supporting, and where relevant, contrary authorities
    • full and true disclosure of all material facts.

    During case progression you should:

    • advise us of changes to transaction or timetable
    • provide information we request in an agreed timeframe
    • participate in discussions or meetings as required.

    During the final application stage:

    • lodge final ruling applications
    • advise us of any material changes to the ruling applications, where applicable.

    You can also contact us at eerequest@ato.gov.au

    Information we share with you

    During the ATO internal workshop we will provide:

    • an analysis of technical issues
    • our identification of gaps in information
    • our identification of issues and concerns
    • an agreed internal timeframe
    • you with your outcome and, if necessary, a formal request for more information.
    Last modified: 26 Sep 2018QC 49671