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  • Receipts – whether income or capital – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about whether a receipt is of an income or capital nature. 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 whether a receipt is of an income or capital nature, 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 whether a receipt is of an income or capital nature, 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:

    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 whether a receipt is of an income or capital nature includes:

    • a full description of the facts leading up to, and surrounding, the receipt
    • copies of all relevant legal documents (for example, contracts, agreements and settlement deeds).

    Next steps:

      Last modified: 11 Jul 2017QC 19050