A class ruling is a type of public ruling. A class ruling explains how a relevant provision of the tax law is applied to a specific class of participants for a particular scheme.
The purpose of a class ruling is to provide certainty to participants and avoid the need for individual participants to seek private rulings.
If you would like to discuss your issue with us prior to applying, you can submit an early engagement (for advice) request.
Find out about
- Early engagement for advice
- When to consider applying for a class ruling
- When we would not give a class ruling
- Applying for a class ruling
- How we deal with your application - class rulings