Applying for a private ruling

The easiest way to submit your ruling application is by using one of our forms. They will help you provide the information we need to complete a private ruling. Follow these steps:

Download the appropriate private ruling application form.
Complete the private ruling application form and attach all the required information.
Lodge your application.

If you don't use our forms or you can't access them, review the information we require to ensure your private ruling application is valid and complete.

On this page:

Application forms
Information we require
How to lodge your application

See also:

Reference guide for private rulings – more information about completing your application

Application forms

The forms you can use to apply for a private ruling are listed below. Select the one most relevant to your circumstances.

Private ruling application form – use this form to apply for a private ruling for yourself or on behalf of another person or entity. Tax agents can lodge this form through Online services for agents. Businesses can lodge this form through the Business Portal.
Private ruling application (non-commercial losses) form (NAT 5806) – use this form if you are seeking a private ruling about non-commercial losses.
Request for a determination of the deductible amount of UPP of an Australian superannuation pension or annuity (NAT 16544) – use this form if you are seeking a determination of the deductible amount of the undeducted purchase price (UPP) of an Australian superannuation pension or annuity.
Request for a determination of the deductible amount for UPP of a foreign pension or annuity (NAT 16543) – use this form if you are seeking a determination of the deductible amount of the UPP of a foreign pension or annuity.
Request for an exemption from withholding tax for super funds for foreign residents (NAT 72516) – use this form if you are a superannuation fund for foreign residents seeking an exemption from withholding tax under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936.

Information we require

You need to include all relevant information in your application – regardless of whether you use one of our application forms. You may need to provide supporting documentation.

Where your ruling will require a valuation of something, such as an item of plant, we may refer the matter to a professional valuer to determine the value or to review a valuation report you've provided.

See also:

Private rulings and valuations

Your questions

Your questions must be clear so we can identify your issues accurately and fully.

If you're a tax professional, refer to the specific provisions of law on which you need a ruling.

If you're not a tax professional, you don't need to refer to the law.

Facts describing the scheme or circumstance

You must provide us with a description of all the facts relevant to your scheme or circumstance.

Your private ruling will be ineffective if there is any substantial difference between what you actually do, and the scheme or circumstance we describe in your private ruling.

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.

Include details of any previous rulings you received on your issue.

Your arguments and references

If you're a tax agent or other tax professional, provide the results of any research you have undertaken. Include your own opinion about how the law applies to the question.

If you're not a tax agent or other tax professional, this section is optional.

Supporting documents

We provide details of supporting documents or information required for common topics on which private rulings are requested:

How to lodge your application

Online

If you're a tax agent, lodge via:

Online services for agents
SBR-enabled software.

If you're a Business Portal user, lodge via:

the Business Portal, or
SBR-enabled software.

Fax or post

Use the appropriate fax number or postal address from the following table:

Table: 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

If you want to apply for a private ruling at the same time as lodging your tax return, do not attach the form to your tax return – lodge the 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.

Last modified: 19 May 2020QC 40433