ato logo
Search Suggestion:

Indirect tax private rulings and end dates

An end date specifies when a private ruling ceases to apply and you can no longer rely on it.

Last updated 18 February 2020

Indirect tax private rulings may have an end date. Also known as a sunset date, the end date specifies when a private ruling ceases to apply and you can no longer rely on the private ruling.

We apply a sunset date for indirect tax private rulings where either:

  • it is highly likely that the circumstances will change
  • there is a complex technical issue where the legal position is unsettled.

The inclusion of a sunset date in an indirect tax private ruling means:

  • we can provide indirect tax private rulings in more situations where you may need certainty for a specific period of time
  • you will have an opportunity at the time of lodging a subsequent indirect tax private ruling application to self-assess whether the scheme or facts have been implemented in accordance with the original private ruling issued (that is, improved tax governance)
  • we have the opportunity to enhance our relationship with you through a greater level of engagement.

An indirect tax private ruling will usually specify the time it begins to apply and the time it ceases to apply. Normally, a private ruling will be for a period specified by the applicant in their private ruling application. If it does not specify an end date we will contact you to discuss the periods the private ruling application applies to prior to issuing the ruling.

The status of GST private rulings

You can rely on the ruling for the period specified unless:

  • it is overridden by a later public or private ruling
  • there is a change in the law, which affects the way the subject of your original ruling is treated
  • your factual circumstances have changed
  • you have suppressed or misstated a material fact.

If you need to clarify the position of your GST private ruling, you can:

  • write to us at:

    Australian Taxation Office
    PO Box 3524
    ALBURY  NSW  2640
  • send us a fax on 1300 139 031.

More information

For further information, refer to: