Private rulings

Learn how a private ruling provides binding advice on how a tax law applies to you in a specific scheme or circumstance.

Last updated 6 May 2018

A private ruling is binding advice that sets out how a tax law applies to you in relation to a specific scheme or circumstance.

If you would like to discuss your issue with us prior to applying, you can submit an early engagement (for advice) request.

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What private rulings can cover

A private ruling may deal with anything involved in the application of a relevant provision of the law.

When to apply for a private ruling for more certainty about how a tax law applies to your particular circumstances.

A private ruling binds the ATO if it applies to you and you rely on it.

We may decline to give you a private ruling in some circumstances.

If the Commissioner declines to make a private ruling, we must give you reasons for the decision.

How to send your private ruling application – the easiest way is by using one of our forms.

What to expect when you lodge a private ruling application.

In some cases we may revise a private ruling.

We publish edited versions of written binding advice to the ATO legal database.

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