The easiest way to send your ruling application is by using one of our forms. They will help you give us the information we need.
Follow the steps on this page
Complete an application form or a letter
You can use these forms to apply for a private ruling:
- Private ruling application form to apply for a private ruling for yourself or on behalf of another person or entity
- Private ruling application (non-commercial losses) form (NAT 5806)
- Request for a determination of the deductible amount of UPP of an Australian superannuation pension or annuity (NAT 16544)
- Request for a determination of the deductible amount for UPP of a foreign pension or annuity (NAT 16543)
- Request for an exemption from withholding tax for super funds for foreign residents (NAT 75216) if you are a superannuation fund for foreign residents.
If you don’t use our forms, you can send a letter. Check the Information we need to make sure it is valid and complete.
Information we need
You need to include all relevant information in your application even if you use our application forms. You may need to include supporting documents.
In this section
- Your questions
- Facts describing the situation
- Your arguments and references
- Valuations
- Supporting documents
Your questions
Your questions must be clear so we can identify your issues accurately and fully. If you’re not a tax professional, you don’t need to refer to the law. If you’re a tax professional, refer to the specific provisions of law you need a ruling on.
Facts describing the situation
You must give us a description of all the facts relevant to your scheme or circumstance. Include details of any previous rulings you received on your issue.
Your private ruling won’t apply if there is any substantial difference between what you:
- describe in your private ruling
- actually do.
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.
Your arguments and references
If you’re not a tax agent or other tax professional, this section is optional. If you’re a tax agent or other tax professional, show the results of any research you have undertaken. Include your own opinion about how the law applies to the question.
Valuations
If your ruling will need a valuation of something, such as an item of plant, we may refer the matter to a professional valuer. They can determine the value or to review a valuation report you’ve included.
See also
Supporting documents
We give details of supporting documents or information required for common topics private rulings are requested on.
See also
- Reference guide for private rulings for more information on completing your application
Send your application
In this section
Online
If you’re a tax agent, lodge using:
- Online services for agents
- SBR-enabled software.
If you’re an individual/sole trader or business with an ABN, lodge using:
- Online services for business
- Online services – individuals and sole traders
- SBR-enabled software.
If you’re an individual without an ABN, you can’t lodge through our online portals at this time.
Fax or post
| 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 |
Timing
If you want to apply for a private ruling when you lodge your tax return, do not attach the form to your tax return. Lodge your 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.
Source: ATO
