How to lodge
To apply for a private ruling about GST on grants or appropriation payments:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about GST on grants or appropriation payments:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in GST and payments between government related entities – overview.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
The information we need for a private ruling or objection about the GST on grants or appropriation payments includes:
- if the payment may be covered by an appropriation, a copy of the relevant parts of the Appropriation Act, Portfolio Budget Statements or Agency Budget Statements
- copies of documents relating to the payment – contracts, memoranda of understanding or other written agreements
- whether the recipient of the payment is required to provide anything (being goods, services or other things) in return for the payment
- any conditions attached to the payment and the consequences if the conditions are not met, including whether the recipient of the payment is required to repay the money
- any obligations on the recipient of the payment to use the money for a particular purpose, and consequences if the obligations are not met (including whether the recipient is required to repay).