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Class rulings

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

Last updated 6 September 2016

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.

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When to apply for a class ruling if you need advice on the tax consequences of a scheme for a specific class of people.

We may decline to give you a class ruling in some circumstances.

Apply for a class ruling in writing or using our class ruling application form.