Marriage or relationship breakdown – supporting information

Here's a list of the documents and information we usually need to process a private ruling request or objection about the transfer of assets upon a marriage or relationship breakdown. If you provide supporting information this will reduce the time we take to process your request.

If you want to apply for a private ruling about a marriage or relationship breakdown, you need to:

• complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
• provide the supporting information listed below.

If you want to lodge an objection about a marriage or relationship breakdown, you need to:

• complete and submit the relevant objection form (for taxpayers or tax professionals)
• provide the supporting information listed below.

Note: Check first whether your question is answered on our website.

See also  

• Marriage or relationship breakdown and transferring of assets

Supporting information

Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

The information we need for a private ruling or objection about the transfer of assets upon a marriage or relationship breakdown includes:

• which of the following occurred in relation to your marriage or relationship breakdown 
• an order of a court or a court order made by consent under the Family Law Act 1975 or a similar law of a foreign country
• a maintenance agreement approved by a court under section 87 of that Act or a similar agreement under a foreign law
• a court order under a state, territory or foreign law relating to de facto marriage breakdowns
• other (provide detail)
• copies of the relevant documents and information for the event listed above
• full details of each of the assets transferred
• the date each asset was transferred
• the date of initial acquisition of the assets transferred, as well as the cost.

Next steps  

• Private ruling application form  
• Objection form – for taxpayers
• Objection form – for tax professionals