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How we deal with your application – class rulings

How we process your application for a class ruling.

Last updated 6 March 2017

We'll acknowledge your application as soon as we receive it, and a team will be allocated as soon as possible. The application is then reviewed and we'll let you know if it's valid.

To finalise an application we must have all the relevant information. The turnaround time depends on the quality of the application, the level of disclosure and whether all relevant information has been made available to us.

We'll continue to communicate with you about the progress of your ruling, including the expected timeframe for its issue.

Draft class ruling

Before publishing a class ruling, we send the applicant a copy of the draft class ruling with a statement to be signed, verifying:

  • the description of the scheme in the class ruling is accurate and covers all relevant features
  • all parties specifically named in the proposed class ruling have expressly consented to being named
  • the negotiated date for publication is acceptable.

The draft class ruling can't be relied on and the applicant should not convey the advice in it to others, except those whose consent is required.

Only when the class ruling is published by us and the notice appears in the Government Notices Gazette can the class ruling be relied on.

Date of effect

Class rulings stipulate a date of effect from which they apply.

A class ruling may also specify the date on which it will be withdrawn and cease to have effect. In this case, the class ruling applies to all entities within the specified class who participate in the specified scheme during the term of the ruling.

Publishing the class ruling

A class ruling is a public ruling issued under Division 358 of Schedule 1 to the Taxation Administration Act 1953. Accordingly, for a class ruling to be made it must be published and notice of it must be published in the Government Notices Gazette.

Class rulings are available on our Legal Database.

Withdrawing a class ruling application

If you want to withdraw a class ruling application, you can do so by letting us know any time before the class ruling is published. We will confirm the withdrawal in writing.

See also