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Applying for a private ruling

Information on how to send your private ruling application. The easiest way is by using one of our forms.

Last updated 22 May 2023

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

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

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

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

Supporting documents

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

See also

Send your application

In this section  

Online

If you're a tax agent, lodge using:

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

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

Fax or post

Fax and postal details for private rulings

Entity type or matter

Fax

Post

Individuals and micro business (less than $2 million turnover)

1300 139 011

Australian Taxation Office
PO Box 3000
PENRITH NSW 2740

Small and medium businesses and private entities (more than $2 million turnover)

(02) 6225 0906

Australian Taxation Office
PO Box 3000
PENRITH NSW 2740

Not-for-profit

(02) 6225 0906

Australian Taxation Office
PO Box 3000
PENRITH NSW 2740

Excise including fuel schemes and wine equalisation tax

1300 650 128

Australian Taxation Office
PO Box 3001
PENRITH NSW 2740

Superannuation

1300 669 846

Australian Taxation Office
PO Box 3100
PENRITH NSW 2740

Listed companies, foreign owned entities and international matters

1300 661 106

Australian Taxation Office
PO Box 377
ALBURY NSW 2640

Non-commercial losses

1300 139 011

Australian Taxation Office
PO Box 3000
PENRITH NSW 2740

Goods and services tax

1300 139 031

Australian Taxation Office
PO Box 3524
ALBURY NSW 2640

Resource rent taxes (petroleum or mineral)

1300 139 011

Australian Taxation Office
PO Box 1130
PENRITH NSW 2740

Accounting, debt, lodgment or registration matters

1300 139 035

Australian Taxation Office
PO Box 9990
ALBURY NSW 2640

Investment schemes advice

1800 033 211

Australian Taxation Office
PO Box 3546
ALBURY NSW 2640

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.

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