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We may revise a private ruling

In some cases we may revise a private ruling.

Last updated 11 January 2015

We may revise:

  • a private ruling (other than an indirect tax or excise ruling) 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.
  • an indirect tax or excise private ruling at any time.