Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.


Please send the following documents and information with your private ruling application form.

End of attention

GST registration and carrying on an enterprise

  • The type of entity (individual, partnership, company etc).
  • The GST turnover or the type of supplies made and the value of those supplies.
  • The frequency of the activity/activities. Are they regular and are they repeated?
  • Copies of business plans or contracts.
  • Do the activities produce a profit, or is there an expectation of a profit in the future?
  • The purpose or intent in carrying out the activity/activities.
  • How the activity/activities are carried out, including the size and scale in terms of commercial value.

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The following documents provide more information on carrying on an enterprise:

    Last modified: 10 Aug 2007QC 19040