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Receipts – whether income or capital – supporting information

Information to supply for a private ruling or objection about whether a receipt is of an income or capital nature.

Last updated 19 December 2017

Here's a list of the documents and information we usually need to process a private ruling request or objection about whether a receipt is of an income or capital nature. If you provide supporting information this will reduce the time we take to process your request.

If you want to apply for a private ruling about whether a receipt is of an income or capital nature, you need to:

  • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
  • provide the supporting information listed below.

If you want to lodge an objection about whether a receipt is of an income or capital nature, you need to:

  • complete and submit the relevant objection form (for taxpayers or tax professionals)
  • provide the supporting information listed below.

Note: Check first whether your question is answered on our website.

See also 

Supporting information

Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

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).

Next steps  

QC19050