Class rulings

A class ruling is a type of public ruling. A class ruling explains how a relevant provision of the tax law is applied to a specific class of participants for a particular scheme.

The purpose of a class ruling is to provide certainty to participants and avoid the need for individual participants to seek private rulings.

If you would like to discuss your issue with us prior to applying, you can submit an early engagement (for advice) request.

Find out about:

Last modified: 07 Sep 2016QC 40418