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  • Priority ruling process for private and class rulings

    We have a priority ruling process for applications for private and class rulings that meet certain criteria including being associated with a transaction that:

    • is time sensitive
    • is prospective
    • is of major commercial significance and requires consideration at corporate board level
    • has a tax outcome as a critical element of the transaction
    • involves complex law or facts that need to be analysed.

    To have your application accepted into the priority rulings process, you must:

    • notify us as soon as practicable after the transaction is first seriously contemplated
    • agree to provide an application including a full brief with all relevant information
    • identify all issues
    • provide fully argued positions for and against
    • identify timeframes.

    You must also:

    • nominate a representative who will be responsible for all interaction with us and meet any information requests quickly
    • provide us with an overview of the proposed transaction, including any high-level tax analysis, at least three days before the pre-lodgment meeting.

    See also:

    Last modified: 01 Jun 2015QC 40434