When we would not give a private ruling

We may decline to give a private ruling in some circumstances, including if:

• we're considering, or have already considered, this issue for you – for example    
  • in an audit relating to the particular question
  • where you have objected to a decision on the same matter
  • where we have decided the matter when making an assessment
   
• we ask you to provide information we need and you don't provide it within a reasonable time
• we consider that making the ruling would prejudice or unduly restrict the administration of the law – for example  
  • your application is frivolous or vexatious
  • you're not seriously contemplating the arrangement you describe
  • making the ruling would not have any practical consequences for you – for example if the transaction in question occurred in the past and the amendment period has expired
   
• the Commissioner of Taxation chooses to exercise a particular power available under the law, rather than provide advice on how that power would be exercised
• we consider that the correctness of a private ruling will depend on certain assumptions and we choose not to make a ruling subject to those assumptions
• you decline to pay the cost of obtaining an accurate valuation.

See also  

• ATO advice and guidance
• When we have not given you a private ruling – your review rights