Applying for a private ruling

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.

Complete an application form or send 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 72516) if you are a superannuation fund for foreign residents.
• Request for a tax exemption from certain returns on membership interests (NAT 75254) if you are a sovereign entity.

You can send a letter instead of using a form. 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.

Your questions

Write clear questions 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 your research. Include your 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.

For more information see Private rulings and valuations.

Supporting documents

We give details of Supporting documents or information required for common topics private rulings are requested on.

See Reference guide for private rulings for more information on completing your application.

Signature

Lodged by you

You must sign your application if lodging by fax or post.

Lodged by your agent

If the application is lodged by your agent, they must sign a declaration certifying that:

• The application has been prepared in accordance with information you have supplied.
• A written declaration has been obtained from you certifying that the information provided is true and correct. This declaration doesn't need to be lodged with the application but must be presented if requested.
• The legal personal representative has been authorised to provide the private ruling application.

The following representatives can be your agent:

• spouse
• relative
• friend
• another agent
• tax agent, or
• other tax professional authorised to give this application to the Commissioner of Taxation.

If you're using one of our forms, see How to complete the private ruling application form for information about your signature requirements.

Send your application

Online

If you're a tax agent, lodge using:

• Online services for agents
• SBR-enabled software.

If you're an individual or a 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

Fax and postal details for private rulings

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, don't 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.