Our early engagement service
Early engagement is an opportunity to discuss with us the tax outcomes of complex transactions before applying for formal advice. You can discuss your circumstances and identify any concerns before you act. We will work with you and your advisor to get things right.
Our early engagement for advice service is distinct from our commercial deals service. This is where you can engage early with us if you are considering a pre-lodgment compliance agreement for a commercial deal.
When to contact us
Early engagement is flexible and is tailored to your circumstances. You can request early engagement:
- if you are considering applying for a
- private ruling
- class ruling
- administratively binding advice
- when you are unsure of the most appropriate type of advice for your situation
- before, during or after you have entered into the transaction.
How to access early engagement
To access early engagement, you can either:
- email us at eerequest@ato.gov.au
- submit an Early engagement (advice) request (NAT 75413) form.
We will contact you to discuss your request and outline the early engagement process.
We will consult with you to:
- seek your timeframes and critical dates
- confirm details of the transaction
- identify the tax issues you are seeking advice on.
If you decide to proceed with early engagement, we will contact you to arrange an initial meeting.
What to expect
During early engagement, we adopt a collaborative approach to understand your situation. We may request information from you to establish the facts of the transaction, and the commercial context and drivers. You may also submit a draft ruling application for our consideration.
We will work with you to identify issues and concerns and ensure that relevant experts participate in our discussions. At the end of the engagement, we will give you advice tailored to your needs and circumstances.
How to engage with us early to discuss the tax outcomes of complex transactions before applying for formal advice.