ato logo
Search Suggestion:

When we would not give a private ruling

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

Last updated 14 September 2017

We may decline to give a private ruling in some circumstances, including if:

  • we're considering, or have already considered, this issue for you – for example    
    • in an audit relating to the particular question
    • where you have objected to a decision on the same matter
    • where we have decided the matter when making an assessment
  • we ask you to provide information we need and you don't provide it within a reasonable time
  • we consider that making the ruling would prejudice or unduly restrict the administration of the law – for example  
    • your application is frivolous or vexatious
    • you're not seriously contemplating the arrangement you describe
    • making the ruling would not have any practical consequences for you – for example if the transaction in question occurred in the past and the amendment period has expired
  • the Commissioner of Taxation chooses to exercise a particular power available under the law, rather than provide advice on how that power would be exercised
  • we consider that the correctness of a private ruling will depend on certain assumptions and we choose not to make a ruling subject to those assumptions
  • you decline to pay the cost of obtaining an accurate valuation.

See also