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  • Applying for a private ruling

    The easiest way to submit your ruling application is by using one of our forms. They will help you provide the information we need to complete a private ruling. Follow these steps:

    1. Download the appropriate private ruling application form.
    2. Complete the private ruling application form and attach all the required information.
    3. Lodge your application.

    If you don't use our forms or you can't access them, review the information we require to ensure your private ruling application is valid and complete.

    On this page:

    See also:

    Application forms

    The forms you can use to apply for a private ruling are listed below. Select the one most relevant to your circumstances.

    1. Private ruling application form – use this form to apply for a private ruling for yourself or on behalf of another person or entity. Tax agents can lodge this form through the Tax Agent Portal. Businesses can lodge this form through the Business Portal.
    2. Private ruling application (non-commercial losses) form (NAT 5806) – use this form if you are seeking a private ruling about non-commercial losses.
    3. Request for a determination of the deductible amount of UPP of an Australian superannuation pension or annuity (NAT 16544) – use this form if you are seeking a determination of the deductible amount of the undeducted purchase price (UPP) of an Australian superannuation pension or annuity.
    4. Request for a determination of the deductible amount for UPP of a foreign pension or annuity (NAT 16543) – use this form if you are seeking a determination of the deductible amount of the UPP of a foreign pension or annuity.

    Information we require

    You need to include all relevant information in your application – regardless of whether you use one of our application forms. You may need to provide supporting documentation.

    Where your ruling will require a valuation of something, such as an item of plant, we may refer the matter to a professional valuer to determine the value or to review a valuation report you've provided.

    See also:

    Your questions

    Your questions must be clear so we can identify your issues accurately and fully.

    If you're a tax professional, refer to the specific provisions of law on which you need a ruling.

    If you're not a tax professional, you don't need to refer to the law.

    Facts describing the scheme or circumstance

    You must provide us with a description of all the facts relevant to your scheme or circumstance.

    Your private ruling will be ineffective if there is any substantial difference between what you actually do, and the scheme or circumstance we describe in your private ruling.

    If the scheme you describe is only a proposal, the facts must still be reasonably certain. We can't issue private rulings about hypothetical situations.

    Include details of any previous rulings you received on your issue.

    Your arguments and references

    If you're a tax agent or other tax professional, provide the results of any research you have undertaken. Include your own opinion about how the law applies to the question.

    If you're not a tax agent or other tax professional, this section is optional.

    Supporting documents

    We provide details of supporting documents or information required for common topics on which private rulings are requested:

    How to lodge your application

    Online

    If you're a tax agent, lodge via: 

    • the Tax Agent Portal
    • the BAS Agent Portal
    • SBR-enabled software.

    If you're a Business Portal user, lodge via:

    • the Business Portal, or
    • SBR-enabled software.

    Fax or post

    Use the appropriate fax number or postal address from the following table:

    Table: Fax and postal details for private rulings

    Entity type or matter

    Fax

    Post

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

    1300 139 011

    Australian Taxation Office
    PO Box 3000
    PENRITH NSW 2740

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

    (02) 6225 0906

    Australian Taxation Office
    PO Box 3000
    PENRITH NSW 2740

    Not-for-profit

    (02) 6225 0906

    Australian Taxation Office
    PO Box 3000
    PENRITH NSW 2740

    Excise including fuel schemes and wine equalisation tax

    1300 650 128

    Australian Taxation Office
    PO Box 3001
    PENRITH NSW 2740

    Superannuation

    1300 669 846

    Australian Taxation Office
    PO Box 3100
    PENRITH NSW 2740

    Listed companies, foreign owned entities and international matters

    1300 661 106

    Australian Taxation Office
    PO Box 377
    ALBURY NSW 2640

    Non-commercial losses

    1300 139 011

    Australian Taxation Office
    PO Box 3000
    PENRITH NSW 2740

    Goods and services tax

    1300 139 031

    Australian Taxation Office
    PO Box 3524
    ALBURY NSW 2640

    Resource rent taxes (petroleum or mineral)

    1300 139 011

    Australian Taxation Office
    PO Box 1130
    PENRITH NSW 2740

    Accounting, debt, lodgment or registration matters

    1300 139 035

    Australian Taxation Office
    PO Box 9990
    ALBURY NSW 2640

    Investment schemes advice

    1800 033 211

    Australian Taxation Office
    PO Box 3546
    ALBURY NSW 2640

    If you want to apply for a private ruling at the same time as lodging your tax return, do not attach the form to your tax return – lodge the ruling application separately.

    You must lodge your tax returns and activity statements by the due date, even if you're waiting for us to give you a private ruling.

    Last modified: 04 Feb 2019QC 40433