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Review rights for private rulings

Last updated 12 February 2019

Trustees can object to private rulings, or a failure to make a private ruling in much the same way as they can object to assessments. They also can seek a review of adverse objection decisions on a private ruling by the Administrative Appeals Tribunal (AAT) or a court. An explanation of review rights and how to exercise them is issued with the private ruling. An objection to a ruling can be lodged within the later of:

  • 60 days after the ruling was made
  • four years from the last day allowed for lodging a fund tax return for the income year covered by the ruling.

A trustee cannot object to a private ruling if an assessment has occurred for an income year or other accounting period to which the ruling relates, however they can object to the assessment.

If a trustee has objected to a private ruling, they cannot object on the same grounds against a later assessment, unless the facts have changed.

Private rulings dealing with the ITAA 1936 continue to apply to the ITAA 1997, to the extent that the old law to which the ruling applies expresses the same ideas as the new law in the ITAA 1997.