Private rulings
You can object to	How long you have
Income tax private rulings	The later of: 60 days from the date you were given the private ruling 2 years (for most individuals, small businesses and medium businesses – see Income tax to check if this applies to you) from the last day for lodging the relevant return 4 years (for all other taxpayers) from the last day for lodging the relevant return.
GST, WET and LCT private rulings	You have until the time you lodge a business activity statement that takes into account the matter to which the ruling relates.
Excise and fuel tax credit private rulings	60 days from the date you were given the ruling.
Fringe benefits tax and resource rent taxes (petroleum and minerals) private rulings	60 days from the date you were given the ruling, or 4 years from the last day for lodging the relevant return, whichever is later.
Global and domestic minimum tax (PillarTwo) private rulings	60 days from the date you were given the ruling, or 4 years from the last day for lodging the relevant return, whichever is later.

You can’t object to a private ruling if you have an assessment for the same period – object to the assessment instead.

You also can’t object to a private ruling if you have a reviewable decision about the excise duty for the same goods – object to the reviewable decision instead.

If you object to a private ruling, we’ll consider the information you provide and discuss it with you before we make a decision. However, if the new information makes a difference to the facts in the original ruling, we may ask you to apply for a new private ruling so it’s more tailored to your circumstances.

Eligibility to lodge an objection

Check if you're eligible