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  • Applying for a private ruling

    The easiest way to send your ruling application is by using one of our forms. They will help you give us the information we need.

    Follow the steps on this page:

    Complete an application form or a letter

    You can use these forms to apply for a private ruling:

    If you don't use our forms, you can send a letter. Check the Information we need to make sure it is valid and complete.

    Information we need

    You need to include all relevant information in your application even if you use our application forms. You may need to include supporting documents.

    In this section:

    Your questions

    Your questions must be clear so we can identify your issues accurately and fully. If you're not a tax professional, you don't need to refer to the law. If you're a tax professional, refer to the specific provisions of law you need a ruling on.

    Facts describing the situation

    You must give us a description of all the facts relevant to your scheme or circumstance. Include details of any previous rulings you received on your issue.

    Your private ruling won't apply if there is any substantial difference between what you:

    • describe in your private ruling
    • actually do.

    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.

    Your arguments and references

    If you're not a tax agent or other tax professional, this section is optional. If you're a tax agent or other tax professional, show the results of any research you have undertaken. Include your own opinion about how the law applies to the question.

    Valuations

    If your ruling will need a valuation of something, such as an item of plant, we may refer the matter to a professional valuer. They can determine the value or to review a valuation report you've included.

    See also:

    Supporting documents

    We give details of supporting documents or information required for common topics private rulings are requested on.

    See also:

    Send your application

    In this section:

    Online

    If you're a tax agent, lodge using: 

    • Online services for agents
    • SBR-enabled software.

    If you use Online services for business, lodge using:

    • Online services for business
    • SBR-enabled software.

    Fax or post

    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

    Timing

    If you want to apply for a private ruling when you lodge your tax return, do not attach the form to your tax return. Lodge your 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: 14 Apr 2021QC 40433