If you don't agree with our decision
You can object to most private rulings in the same way you can object to a tax assessment. But you can't object:
- to a private ruling if an assessment has been issued that covers the private ruling period, or if withholding tax has become due and payable – in these circumstances, you can object to the relevant assessment
- to an excise private ruling if we've made a decision about excise duty or any other amount payable in relation to excisable goods and the decision is reviewable
- where we have declined to rule; however you do have review rights.
Object to an ATO decision sets out further information.
Publishing an edited version of your ruling on our website
To ensure the integrity of our advice, we publish an edited version of every private ruling on our Legal database.
Before we publish, we edit each ruling to remove all identifying details. This ensures that your privacy is protected. A copy of the edited version will be included with your ruling.
You will receive more information and a copy of the edited version for review with your ruling.
If you are concerned that the edited version of your private ruling may still allow you to be identified, contact us within 28 days of the date of your ruling at lawpublishing@ato.gov.au
or
Law Publishing
Australian Taxation Office
GPO Box 9977
CANBERRA ACT 2601
If you don't contact us within 28 days, we will publish the edited version to our Legal database.
These can be found at Edited versions on ATO Legal database.
Revising a private ruling
We may revise an indirect tax or excise private ruling at any time.
We may revise other private rulings only if the scheme to which the original private ruling relates and the relevant income year or accounting period hasn't begun. After this time, we may adopt the correct position if it is more favourable to the taxpayer than the position in the ruling.