Here's a list of the documents and information we usually need to process a private ruling request or objection about the transfer of assets upon a marriage or relationship breakdown. If you provide supporting information this will reduce the time we take to process your request.
If you want to apply for a private ruling about a marriage or relationship breakdown, you need to:
- complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
- provide the supporting information listed below.
If you want to lodge an objection about a marriage or relationship breakdown, you need to:
- complete and submit the relevant objection form (for taxpayers or tax professionals)
- provide the supporting information listed below.
Note: Check first whether your question is answered on our website.
See also
Supporting information
Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.
The information we need for a private ruling or objection about the transfer of assets upon a marriage or relationship breakdown includes:
- which of the following occurred in relation to your marriage or relationship breakdown
- an order of a court or a court order made by consent under the Family Law Act 1975 or a similar law of a foreign country
- a maintenance agreement approved by a court under section 87 of that Act or a similar agreement under a foreign law
- a court order under a state, territory or foreign law relating to de facto marriage breakdowns
- other (provide detail)
- copies of the relevant documents and information for the event listed above
- full details of each of the assets transferred
- the date each asset was transferred
- the date of initial acquisition of the assets transferred, as well as the cost.
Next steps
- Private ruling application form
- Objection form – for taxpayers
- Objection form – for tax professionals