Application forms and supporting documentation for private ruling applications
An application for a private ruling should be submitted on the most relevant form.
Use this form to apply for a private ruling for yourself or on behalf of another person or entity. Businesses can lodge this form through the Business Portal.
Use this form if you are a tax agent or tax professional applying for a ruling on behalf of your client. Tax agents can lodge this form through the Tax Agent Portal.
Use this form if you are providing a draft ruling on behalf of yourself or a client for the ATO to consider. Tax agents can lodge this form through the Tax Agent Portal. Businesses can lodge this form through the Business Portal.
Use this form if you are seeking a private ruling about non-commercial losses.
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.
Use this form, if you are seeking a determination of the deductible amount of the undeducted purchase price of a foreign pension or annuity.
What to include in your application
You will need to include the following information and supporting documentation with your application:
- your contact details
- the full name of the individual or entity that the private ruling is for
- the questions that you want answered
- the facts describing the scheme or circumstance (including everything listed in the supporting documents information)
- your arguments and references
- details of any previous rulings you have received on your issue
- a checklist to help us to determine whether your application is valid
- your signature and declaration.
Your questions must be clear so that we can identify your issues accurately and fully.
If you are a tax professional, we prefer that you refer to the specific provisions of law on which you need a ruling.
If you are not a tax professional, you do not need to refer to the law.
Facts describing the scheme or circumstance
You must provide us with a description of all the facts that are 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 have received on your issue.
Your arguments and references
If you are a tax agent or other tax professional, we encourage you to provide the results of any research you have undertaken and your opinion about how the law applies to the question.
If you are not a tax agent or other tax professional, this section is optional.
We provide details of the supporting documents or information required for the common topics on which private rulings are requested.
Signature and declaration
- If you lodge your own application or lodge an application as a legal personal representative, you must include a signed declaration stating that the information in the private ruling application and supporting documents is true and correct.
If you lodge a private ruling application as the agent of someone else, you must include a signed declaration stating that:
- the application and any supporting documents have been prepared in accordance with the information supplied by the entity or entities identified on the form.
- you have received a declaration from the entity or entities stating that the information provided for the preparation of each document is true and correct
- you are authorised by the entity or entities to lodge the private ruling application.
If you are lodging an application as the agent of another person (such as a client, an individual or another entity you are acting for) you must obtain a declaration from that person before you lodge the application and your agent’s declaration.
The declaration must state that:
- you are authorised to submit the private ruling application to us
- the information provided to you for the preparation of the private ruling application is true and correct.
You do not need to send the declaration to us with the private ruling application. Your client (or the person you are acting for) should keep the declaration and produce it if requested. You may hold the declaration on your client’s behalf.
An application for a private ruling should be submitted on the relevant form and should include all the supporting documentation and information.