Class rulings | Australian Taxation Office

When to consider applying for a class ruling

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

When we would not give a class ruling

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

Applying for a class ruling

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

How we deal with your class ruling application

How we process your application for a class ruling.

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