When we would not give a private ruling

When we may decline to give a private ruling

We may decline to give a private ruling in the following circumstances:

• We're considering, or have already considered, this issue for you. Examples include:
  • 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. Examples include:
  • 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, such as, 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.
• The application relates to the global and domestic minimum tax and the Commissioner considers it would not be reasonable to comply with the application.

Review rights

A decision may be reviewable under the Administration Decisions (Judicial Review) Act 1977 (ADJR).

The ADJR provides you with 2 main rights.

1. You can send a written notice to the Commissioner requiring us to provide a written statement of the:
   • findings of material questions of fact
   • evidence these findings were based upon
   • reasons for the decisions.
2. You may be able to apply to the Federal Court of Australia or the Federal Circuit Court of Australia for a review of the decision.

Federal Court or Federal Circuit Court

If you decide to apply to the Federal Court or the Federal Circuit Court for a review of the decision, we suggest you seek professional advice about how to proceed. In addition, the Court will be able to provide you with some direction and assistance about the process.

Any such application must be lodged within 28 days of the day on which the decision was made. Your appeal may involve a number of fees.

You may lodge your application for review at the Federal Court of Australia or Federal Circuit Court of AustraliaExternal Link in the State or Territory in which you ordinarily reside, or the State or Territory listed in the address for the Tax Office as shown on your written notice of advice.

Freedom of information

The Freedom of Information Act 1982 gives you a legal right to access certain documents relating to our decision to decline to rule. Find out how to make an FOI request.