Our tailored technical advice
We provide tailored technical assistance in some circumstances, orally or in writing, depending on the nature and complexity of your query.
You may need to seek tailored technical assistance if:
- you're not able to find our view of how the law applies to a particular technical issue
- you're not certain how our view of the law applies to you or your client's circumstances
- you or your client is seeking greater certainty (protection) than our published products provide.
Contact us by phone
If you need information about a general, straight forward and simple issue and you are:
- a tax agent seeking oral guidance, phone us on 13 72 86 (and select the relevant FastKey Code)
- an individual taxpayer, phone us on 13 28 61
- a business taxpayer, phone us on 13 28 66
- an individual, employer or you run a super fund and it's a superannuation matter, phone us on 13 10 20
- a legal personal representative (not a registered tax agent or BAS agent), phone us on 13 72 86.
If you phone on someone else's behalf, we must ensure you have their permission to contact us and we will use the proof of identity procedures to confirm that you are an authorised contact.
Contact us in writing
The best way to contact us in writing depends on what the issue is:
- General issues
- Complex transactions
- Particular circumstances of a specific entity
- Number of entities with similar transactions
- Particular arrangement for a class of people
- Administratively binding advice
- Self-managed super fund
General issues
If your issue is about a general understanding of the law and you are:
- the taxpayer affected, write to us at the address below.
Australian Taxation Office
GPO Box 9990
[insert the name and postcode of your capital city]
For example:
Australian Taxation Office
GPO Box 9990
SYDNEY NSW 2001
(ensure that you clearly identify yourself and include your contact details and signature)
- a tax agent, use Online services for agents
Make sure you include any supporting documentation.
Complex transactions
If your issue is about a complex transaction you are considering, or have implemented, and you are seeking an early engagement discussion, you can lodge an early engagement request.
Next step
Particular circumstances of a specific entity
If your issue is about the particular circumstances of a specific entity and the technical issue is about a provision listed in PS LA 2008/3, you can apply for a private ruling. Make sure you include any supporting documentation.
Next step
Number of entities with similar transactions
If your issue is about an investment or financial scheme where a number of entities have entered into similar transactions, you can applying for a product ruling. Make sure you include any supporting documentation.
Next step
Particular arrangement for a class of people
If your issue is about a particular arrangement for a class of persons – for example, employees of a business or shareholders of a company – you can apply for a class ruling. Make sure you include any supporting documentation.
Next step
Administratively binding advice
If your issue is about a matter that is on a topic listed in Attachment B of PS LA 2008/3 you can apply for administratively binding advice by lodging a Private ruling application form. This form explains your options for sending the application through online services, or by fax or mail. Make sure you include any supporting documentation.
Next step
Self-managed super fund
If your issue is about how the Superannuation Industry (Supervision) Act 1993 and Superannuation Industry (Supervision) Regulations 1994 apply to a specific transaction or arrangement for an existing and identified self-managed super fund, you can apply for SMSF specific advice.
Next step
What to do if you need tailored technical assistance.