Receipts – whether income or capital – supporting information

How to lodge

To apply for a private ruling about whether a receipt is of an income or capital nature:

• complete and submit a private ruling application form
• provide the supporting information listed below.

To lodge an objection about whether a receipt is of an income or capital nature:

• complete and submit the relevant form
  • Objection form – for taxpayers
  • Objection form – for tax professionals
• provide the supporting information listed below.

Check first whether your question is answered in Assessable income.

Supporting information

Providing this information up front will reduce delays.

If you've previously given us any of the information listed below, you don't need to resend it.

The information we need for a private ruling or objection about whether a receipt is of an income or capital nature includes:

• a full description of the facts leading up to, and surrounding, the receipt
• copies of all relevant legal documents – for example, contracts, agreements and settlement deeds.