A request for a class ruling needs to be made in writing (you can use our optional class ruling application form) and must include:
- the full name of the entity that the class ruling is for, its tax file number (TFN), Australian business number (ABN) and address
- the applicant's contact information (if different from the entity that the class ruling is for) including the name and address of the person authorised to discuss the matter with us
- a clear and accurate description of the number and class of entities affected by the ruling and the time period it covers
- whether the applicant or someone on their behalf has previously lodged a class ruling request on this topic or a topic with similar facts
- a full and accurate description of the facts relevant to the scheme, including details of the principals carrying out the scheme and any documents referred to in the scheme
- the title given to the scheme (if relevant)
- clearly articulated questions and issues you want answered so we can identify the issues related to the ruling
- whether your application is lodged by a tax professional
- references to specific provisions of the law on which a ruling is requested
- results of research undertaken, including journal and textbook commentary and case citations and references to public rulings (if applicable)
- your argument
- if you're a tax professional, state your own opinion on the questions, together with your reasoning (in line with the research provided)
- if you're not a tax agent or other tax professional, state to the best of your ability how you think the scheme should be treated.
- any supporting documentation.
Reviewing previously published class rulings may help you prepare your application and ensure you supply all the necessary information.
Find out when to consider applying for a class ruling, information to provide for demergers or share buy-backs, and how we deal with your application.
Get the Class ruling application form.
Send your class ruling application to the relevant address below.
For: | Fax to: | Mail to: |
|---|---|---|
Individuals and micro business (less than $2 million turnover) | 02 6225 0901 | Australian Taxation Office |
Small to medium businesses and private entities (more than $2 million turnover) | 02 6225 0906 | Australian Taxation Office |
Listed entities, foreign owned entities and international tax matters | 1300 661 106 | Australian Taxation Office |
Goods and services tax matters | 1300 139 031 | Australian Taxation Office |
Investment scheme advice | 1800 033 211 | Australian Taxation Office |
Excise matters | 1300 650 128 | Australian Taxation Office |
Superannuation funds | 1300 669 846 | Australian Taxation Office |