A request for a class ruling needs to be made in writing. You can choose to use our Class ruling application form.
What to include in the application
The application must include:
- the full name of the entity that the class ruling is for, its tax file number (TFN), Australian business number (ABN) and address
- the applicant's contact information (if different from the entity that the class ruling is for) including the name and address of the person authorised to discuss the matter with us
- a clear and accurate description of the number and class of entities affected by the ruling and the time period it covers
- whether the applicant or someone on their behalf has previously lodged a class ruling request on this topic or a topic with similar facts
- a full and accurate description of the facts relevant to the scheme, including details of the principals carrying out the scheme and any documents referred to in the scheme
- the title given to the scheme (if relevant)
- clearly articulated questions and issues you want answered so we can identify the issues related to the ruling
- whether your application is lodged by a tax professional
- references to specific provisions of the law on which a ruling is requested
- results of research undertaken, including journal and textbook commentary and case citations and references to public rulings (if applicable)
- your opinion on the questions, together with your reasoning (in line with the research provided)any supporting documentation.
Reviewing previously published class rulings may help you prepare your application and ensure you supply all the necessary information.
Find out about information you need to provide for demergers or share buy-backs.
Lodging your application
Type of application | Fax number | Mailing address |
|---|---|---|
Individuals and micro business (less than $2 million turnover) | 02 6225 0901 | Australian Taxation Office |
Small to medium businesses and private entities (more than $2 million turnover) | 02 6225 0906 | Australian Taxation Office |
Listed entities, foreign owned entities and international tax matters | 1300 661 106 | Australian Taxation Office |
Goods and services tax matters | 1300 139 031 | Australian Taxation Office |
Investment scheme advice | 1800 033 211 | Australian Taxation Office |
Excise matters | 1300 650 128 | Australian Taxation Office |
Superannuation funds | 1300 669 846 | Australian Taxation Office |