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  • Interpretive assistance – early engagement – process



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    Outlines process, objectives and the information required from the applicant


    Applicant provides a summary of information, including:

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

    Initial early engagement discussion

    • commits to their agreed roles and responsibilities
    • ensures attendance of appropriate personnel
    • outlines transaction, tax issues, proposed timetable and commercial context and drivers
    • outlines any issues or concerns
    • provides documentation

    Draft ruling applications submitted

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

    Internal ATO workshop


    • analyses technical issues
    • identifies gaps in information and documentation
    • identifies concerns and issues
    • agrees on internal timeframes
    • communicates outcomes to applicant (may include a request for further information)

    Case progression

    • advise us of changes to transaction or timetable
    • provides information we request in agreed timeframe
    • participates in discussions or meetings as required

    Final applications

    • lodges final ruling applications
    • advises us of any material changes to the ruling applications, where applicable
    Last modified: 20 Jul 2016QC 49671