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ATO advice products – rulings

Find out about public, product, class and private rulings and our binding advice.

Last updated 18 February 2018

Advice products are generally in the form of a binding ruling. A ruling explains a taxpayer's obligations or entitlements under a provision of tax law.

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Learn about the types of public rulings we issue.

Learn how a product ruling provides certainty to participants on the tax consequences of a described arrangement.

Learn about class rulings and how to apply or request early engagement.

Learn how a private ruling provides binding advice on how a tax law applies to you in a specific scheme or circumstance.

How to request an early engagement discussion to seek advice on a complex transaction you are considering or made.

An oral ruling is a form of legally binding advice we give over the phone to taxpayers who are individuals.

How to apply for administratively binding advice using a private ruling application form or request early engagement.