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Private rulings

Learn how a private ruling provides binding advice on how a tax law applies to you in a specific scheme or circumstance.

Last updated 6 May 2018

A private ruling is binding advice that sets out how a tax law applies to you in relation to a specific scheme or circumstance.

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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A private ruling may deal with anything involved in the application of a relevant provision of the law.

When to apply for a private ruling for more certainty about how a tax law applies to your particular circumstances.

A private ruling binds the ATO if it applies to you and you rely on it.

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

If the Commissioner declines to make a private ruling, we must give you reasons for the decision.

Information on how to send your private ruling application. The easiest way is by using one of our forms.

We publish edited versions of written binding advice to the ATO legal database.