Applying for a private ruling

The easiest way to send your ruling application is by using one of our forms. They will help you give us the information we need.

Follow the steps on this page

• Complete an application form or a letter
• Include all the Information we need
• Send your application

Complete an application form or a letter

You can use these forms to apply for a private ruling:

• Private ruling application form to apply for a private ruling for yourself or on behalf of another person or entity
• Private ruling application (non-commercial losses) form (NAT 5806)
• Request for a determination of the deductible amount of UPP of an Australian superannuation pension or annuity (NAT 16544)
• Request for a determination of the deductible amount for UPP of a foreign pension or annuity (NAT 16543)
• Request for an exemption from withholding tax for super funds for foreign residents (NAT 75216) if you are a superannuation fund for foreign residents.

If you don't use our forms, you can send a letter. Check the Information we need to make sure it is valid and complete.

Note: We are currently experiencing high volumes of application for certain private ruling topics and there may be a delay in contacting you in relation to your application.

Information we need

You need to include all relevant information in your application even if you use our application forms. You may need to include supporting documents.

In this section

• Your questions
• Facts describing the situation
• Your arguments and references
• Valuations
• Supporting documents

Your questions

Your questions must be clear so we can identify your issues accurately and fully. If you're not a tax professional, you don't need to refer to the law. If you're a tax professional, refer to the specific provisions of law you need a ruling on.

Facts describing the situation

You must give us a description of all the facts relevant to your scheme or circumstance. Include details of any previous rulings you received on your issue.

Your private ruling won't apply if there is any substantial difference between what you:

• describe in your private ruling
• actually do.

If the scheme you describe is only a proposal, the facts must still be reasonably certain. We can't issue private rulings about hypothetical situations.

Your arguments and references

If you're not a tax agent or other tax professional, this section is optional. If you're a tax agent or other tax professional, show the results of any research you have undertaken. Include your own opinion about how the law applies to the question.

Valuations

If your ruling will need a valuation of something, such as an item of plant, we may refer the matter to a professional valuer. They can determine the value or to review a valuation report you've included.

See also

• Private rulings and valuations

Supporting documents

We give details of supporting documents or information required for common topics private rulings are requested on.

See also

• Reference guide for private rulings for more information on completing your application

Send your application

In this section  

• Online
• Fax or post
• Timing

Online

If you're a tax agent, lodge using:

• Online services for agents
• SBR-enabled software.

If you're an individual/sole trader or business with an ABN, lodge using:

• Online services for business
• Online services – individuals and sole traders
• SBR-enabled software.

If you're an individual without an ABN, you can't lodge through our online portals at this time.

Fax or post

Timing

If you want to apply for a private ruling when you lodge your tax return, do not attach the form to your tax return. Lodge your ruling application separately.

You must lodge your tax returns and activity statements by the due date, even if you're waiting for us to give you a private ruling.