How to lodge
To apply for a private ruling about selling units in a unit trust:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about selling units in a unit trust:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in Capital gains tax – shares and units.
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 a private ruling or objection about the sale of units in a unit trust includes:
About buying the units
- the date the units were acquired
- the cost of the units
- the brokerage and other costs (for example, stamp duty) incurred in buying the units.
While you held the units
- if you received any tax-free, tax-deferred, redemption or return of capital distributions from the trust
- when you received those amounts
- what amount related to the tax-deferred and the tax-free component
- details of any bonus units you received
- if you acquired 'rights or options' for the issue of units, on what date the rights or options were exercised.
About selling the units
- the proceeds from the sale
- the methods (if applicable) you elected to apply - that is, the discount or indexation method
- the brokerage and other costs (for example, stamp duty) incurred in buying the units.