How to lodge
To apply for a private ruling about a scholarship:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about a scholarship:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in Is my scholarship taxable?
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
The information we need for an objection about a scholarship includes:
- whether you are a full-time student
- the name of the course you are studying and the organisation/institution you are studying at
- the full name of the scholarship
- by whom the scholarship is provided
- the date the scholarship was granted
- details of the scholarship, for example whether the money is paid to you or whether your expenses are paid
- any conditions of the scholarship
- whether the scholarship is provided principally for educational purposes
- any conditions that require you to be an employee of the scholarship provider or enter into any contract with the scholarship provider that is wholly or principally for labour
- whether the scholarship involves a guarantee of further employment with the provider, or a related entity
- whether the provider, or related entity, has the right to your work as part of this scholarship, and if so the detail of these rights.