• 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.

    Telephone assistance

    Is the technical issue…

    Form of assistance available

    How to access

    of a general, straight forward or simple nature and you are the taxpayer affected (that is, you're not a tax agent acting on behalf of a client)?

    You can apply for either:

    • Oral guidance,
      which provides protection against liability for false or misleading statement penalty if there was full and true disclosure of the material facts relevant to the enquiry and generally, if you have relied on the oral guidance reasonably and in good faith, interest on the shortfall; or an
    • Oral ruling,
      which provides protection against liability for tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.

     

    • Individual taxpayers – phone us on 13 28 61.
    • Business taxpayers – phone us on 13 28 66.
    • For superannuation matters, if you are an individual, employer or run a super fund, phone us on 13 10 20.

    Our service commitment
    Calls are answered within two minutes; however, during peak times you may experience some time delays. Oral guidance and rulings are available 8.00am–6.00pm weekdays.

    of a general, straight forward or simple nature and you are a registered tax agent?

    Oral guidance

    Protection against liability for:
    False or misleading statement penalty if there was full and true disclosure of the material facts relevant to the enquiry and generally, if the taxpayer has relied on the oral guidance reasonably and in good faith, interest on the shortfall.

    Phone us on 13 72 86 and select the relevant Fast Key Code.

    Where you need to discuss details about a particular client, we must ensure you have your client's permission to do so and will use the proof of identity procedures to confirm that you are an authorised contact.

    Our service commitment
    Calls are answered within two minutes; however, during peak times, you may experience some time delays. Oral guidance is available 8.00am-6.00pm weekdays.

    not a business-related matter, is not complex and you are the taxpayer's legal personal representative?

    Note: Legal personal representative does not include a registered tax agent or BAS agent (registered agents)

    Oral rulings

    Protection against liability for:
    Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.

    Phone us on 13 72 86

    Our service commitment
    Calls are answered within two minutes; however, during peak times you may experience some time delays. Oral rulings are available 8.00am-6.00pm weekdays.

    Written assistance

    Is the technical issue:

    Forms of assistance available

    How to access

    in relation to a general understanding of the law and you are the taxpayer affected?

    Written guidance

    Protection against liability for:
    False or misleading statement penalty and generally, if you have relied on written guidance reasonably and in good faith, interest on the shortfall.

    You can 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.

    Make sure you include any supporting documentation.

    Our service commitment
    We will provide the written guidance within 28 days of receiving all of the information to make a decision.

    in relation to a general understanding of the law and you are a registered tax agent?

    Written guidance

    Protection against liability for:
    False or misleading statement penalty and generally, if the taxpayer has relied on written guidance reasonably and in good faith, interest on the shortfall.

    You can write to us at:

    GPO Box 9990, in the capital city of your state/territory.

    Or

    Use the Tax Agent Portal

    Ensure that you clearly identify yourself and include your contact details and signature.

    Make sure you include any supporting documentation.

    Our service commitment
    We will provide the written guidance within 28 days of receiving all of the information to make a decision.

    in relation to the particular circumstances of a specific entity and the technical issue concerns a relevant provision?

    Refer to PS LA 2008/3 for the list of relevant provisions.

    Private ruling

    Protection against liability for:
    Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.

    Refer to Applying for a private ruling.

    Make sure you include any supporting documentation.

    Our service commitment
    We will provide the ruling within 28 days of receiving all of the information to make a decision.

    If we find that your request raises particularly complex matters that will take more than 28 calendar days to resolve after receiving all the necessary information, we will aim to contact you within 14 calendar days to negotiate a due date.

    in relation to an investment or financial scheme where a number of entities have entered into similar transactions?

    Product ruling

    Protection against liability for:
    Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.

    Refer to Applying for a product ruling.

    Make sure you include any supporting documentation.

    Our service commitment
    The service standard for a response depends on the complexity of the product.

    in relation to a particular arrangement for a class of persons – for example, employees of a business or shareholders of a company?

    Class ruling

    Protection against liability for:
    Tax shortfall and, where relevant, false or misleading statement penalty and interest on the shortfall.

    Refer to Applying for a class ruling

    Make sure you include any supporting documentation.

    Our service commitment
    The service standard for a response depends on the complexity and circumstances of the arrangement.

    in relation to a matter that is on a topic listed in Attachment B of PS LA 2008/3?

    Administratively binding advice

    Protection against liability for:
    Tax shortfall (certain conditions apply – see PS LA 2008/3) and, where relevant, false or misleading statement penalty and interest on the shortfall.

    If you want to apply for administratively binding advice, you should use a private ruling application form.

    Send the application via portal, fax or post – refer to How to lodge this application on the relevant private ruling form.

    Make sure you include any supporting documentation.

    Our service commitment
    We will provide the written advice within 28 days of receiving all of the information to make a decision.

    in relation to 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?

    (If you're not identifying a fund or the request relates to a general application of the law, see How to apply for SMSF specific advice).

    Superannuation specific advice

    Protection against liability for:
    We rely on this advice when deciding what action, if any, to take in response to a breach of the law dealt with in the advice.

    Refer to How to apply for SMSF specific advice.

    Our service commitment
    We will provide the written advice within 28 days of receiving all of the information to make a decision.

    Last modified: 03 Feb 2016QC 40415