• Applying for a class ruling

    A request for a class ruling needs to be made in writing (you can use our optional class ruling application form) and must include:

    • the full name of the entity that the class ruling is for, its tax file number (TFN), Australian business number (ABN) and address
    • the applicant's contact information (if different from the entity that the class ruling is for) including the name and address of the person authorised to discuss the matter with us
    • a clear and accurate description of the number and class of entities affected by the ruling and the time period it covers
    • whether the applicant or someone on their behalf has previously lodged a class ruling request on this topic or a topic with similar facts
    • a full and accurate description of the facts relevant to the scheme, including details of the principals carrying out the scheme and any documents referred to in the scheme
    • the title given to the scheme (if relevant)
    • clearly articulated questions and issues you want answered so we can identify the issues related to the ruling
    • whether your application is lodged by a tax professional
    • references to specific provisions of the law on which a ruling is requested
    • results of research undertaken, including journal and textbook commentary and case citations and references to public rulings (if applicable)
    • your argument    
      • if you're a tax professional, state your own opinion on the questions, together with your reasoning (in line with the research provided)
      • if you're not a tax agent or other tax professional, state to the best of your ability how you think the scheme should be treated.
       
    • any supporting documentation.

    Reviewing previously published class rulings may help you prepare your application and ensure you supply all the necessary information.

    Next steps:

    Send your class ruling application to the relevant address below.

    For:

    Fax to:

    Mail to:

    Individuals and micro business (less than $2 million turnover)

    (02) 6225 0901

    Australian Taxation Office
    PO Box 3575
    ALBURY NSW 2640

    Small to medium businesses and private entities (more than $2 million turnover)

    (02) 6225 0906

    Australian Taxation Office
    PO Box 3577
    ALBURY NSW 2640

    Listed entities, foreign owned entities and international tax matters

    1300 661 106

    Australian Taxation Office
    PO Box 3008
    PENRITH NSW 2740

    Goods and services tax matters

    1300 139 031

    Australian Taxation Office
    PO Box 3524
    ALBURY NSW 2640

    Investment scheme advice

    1800 033 211

    Australian Taxation Office
    PO Box 3546
    ALBURY NSW 2640

    Excise matters

    1300 650 128

    Australian Taxation Office
    PO Box 3001
    PENRITH NSW 2740

    Superannuation funds

    1300 669 846

    Australian Taxation Office
    PO Box 3578
    ALBURY NSW 2640

    See also:

    Last modified: 07 Apr 2016QC 40424