Product stewardship for oil benefits – supporting information

This page lists the documents and information we usually need to process a private ruling request or objection about product stewardship for oil (PSO) benefits. If you provide supporting information this will reduce the time it takes for us to process your request.

If you want to apply for a private ruling about PSO benefits, 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 PSO benefits, 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:

• Product stewardship for oil program

Supporting information

The information we need for a private ruling or objection about PSO benefits includes:

• a complete description of the processes you undertake in recycling or re-refining your oil including specifications of the recycled or re-refined product
• the type of oil you process
• if you recycle oil, the name or type of the specific oil, and the end use of the product
• a copy of the verification issued by the accredited laboratory for the product (category 1 products only)
• how the recycled or re-refined product will be used, sold, or disposed of
• how your entitlement has been calculated
• any other documents that would support the statements made in your application.

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

Next steps:

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