• Tailored technical assistance

    We provide tailored technical assistance in some circumstances, orally or in writing, depending on the nature and complexity of your query.

    You may need to seek tailored technical assistance if:

    • you're not able to find our view of how the law applies to a particular technical issue
    • you're not certain how our view of the law applies to you or your client's circumstances
    • you or your client is seeking greater certainty (protection) than our published products provide.

    On this page:

    Contact us by phone

    If you need information about a general, straight forward and simple issue and you are:

    • a tax agent seeking oral guidance, phone us on 13 72 86 (and select the relevant FastKey Code)
    • an individual taxpayer, phone us on 13 28 61
    • a business taxpayer, phone us on 13 28 66
    • an individual, employer or you run a super fund and it's a superannuation matter, phone us on 13 10 20
    • a legal personal representative (not a registered tax agent or BAS agent), phone us on 13 72 86.

    If you phone on someone else's behalf, we must ensure you have their permission to contact us and we will use the proof of identity procedures to confirm that you are an authorised contact.

    Contact us in writing

    The best way to contact us in writing depends on what the issue is:

    General issues

    If your issue is about a general understanding of the law and you are:

    • the taxpayer affected, write to us at GPO Box 9990, in the capital city of your state/territory (ensure that you clearly identify yourself and include your contact details and signature)
    • a tax agent, use the Tax Agent Portal.

    Make sure you include any supporting documentation.

    Complex transactions

    If your issue is about a complex transaction you are considering, or have implemented, and you are seeking an early engagement discussion, you can:

    • request a call back to speak with us
    • complete a written Early engagement (advice) request.

    Next step:

    Particular circumstances of a specific entity

    If your issue is about the particular circumstances of a specific entity and the technical issue is about a provision listed in PS LA 2008/3, you can apply for a private ruling. Make sure you include any supporting documentation.

    Next step:

    Number of entities with similar transactions

    If your issue is about an investment or financial scheme where a number of entities have entered into similar transactions, you can applying for a product ruling. Make sure you include any supporting documentation.

    Next step:

    Particular arrangement for a class of people

    If your issue is about a particular arrangement for a class of persons – for example, employees of a business or shareholders of a company – you can apply for a class ruling. Make sure you include any supporting documentation.

    Next step:

    Administratively binding advice

    If your issue is about a matter that is on a topic listed in Attachment B of PS LA 2008/3 you can apply for administratively binding advice by lodging a Private ruling application form. This form explains your options for sending the application through the portal, or by fax or mail. Make sure you include any supporting documentation.

    Next step:

    Self-managed super fund

    If your issue is about how the Superannuation Industry (Supervision) Act 1993 and Superannuation Industry (Supervision) Regulations 1994 apply to a specific transaction or arrangement for an existing and identified self-managed super fund, you can apply for SMSF specific advice.

    Next step:

    Last modified: 02 Mar 2017QC 40415