• Private rulings and objections

    This screen gives access to online forms used to submit private rulings and objections, and to supply further information for previously submitted forms. It includes additional information about what's required before and after submitting these forms.

    Permissions required

    To access the forms, standard users (Standard AUSkey holders or connected myGov users with Standard access) will need permission in Access Manager to prepare and/or lodge an 'Objection and private ruling application'.

    The permission can be set by an Administrator (Administrator AUSkey holder or connected myGov users with Administrator access) through Access Manager.

    How to submit your online form

    Before submitting a private ruling or objection through the portal, you first complete an application form outside the portal. In some circumstances, you can submit further information without completing a document outside the portal.

    Select the link for the relevant online form:

    • Private rulings
    • Objections
    • Further information

    Step 1 – determine required content for application

    Step 1 on this screen links to the ATO website page containing the Private ruling application form, Objection form and associated information (including supporting document requirements).

    You can:

    • view and download the forms
    • view the requirements for supporting documents.

    The requirements for supporting documents relate to the subjects about which we receive the most queries. If you provide the information and documents listed this will help you get an efficient resolution.

    You will need a completed Private ruling application or Objection form to attach to your portal submission at Step 3 but you do not necessarily need a separate document to submit further information.

    It is not mandatory to submit the private ruling or objection forms. If you wish to prepare your own document however, make sure it contains all the information covered in the application form. The portal allows you to attach the document at Step 3.

    Step 2 – research issues and prepare your application

    Step 2 on this screen links to the ATO legal database where you may research your issue.

    Step 3 – submit your form and supporting documents

    Use the links at Step 3 to submit your private ruling, objection or further information.

    You will need to provide the following information and documents to successfully complete and submit an online form:

    The online form should take approximately 10 minutes to complete and submit. There is no save function throughout this application. Any information not submitted before leaving the portal will be lost.

    Contents for a private ruling or objection

    Here you can supply:

    • contact details (name, phone and fax numbers and postal address) for the person in your organisation we should contact about this request. Also supply a postal address to which the notice can be sent
    • a completed application form (form available electronically at Step 1)
    • for an objection – details of the notice/s of assessment, amended assessment, notice, and determination or decision you are objecting to
    • any other supporting documents available electronically (refer to Step 1) that you wish to submit with your application. You may attach up to five files in addition to the application.
    Attachment guidelines  

    The portal can accept files of up to 3.7MB each in .doc, .rtf, .xls, .tif, .png, .jpg .gif, .zip, .mpp, .ppt, .pdf and .bmp formats.

    We recommend you:

    • ‘zip’ large documents
    • provide image files only in black and white with 200 dots per inch (dpi) resolution
    • compress images.

    Contents for further information

    Here you can supply:

    • the portal receipt number or ATO reference number for the private ruling application or objection that the further information relates to
    • up to 4,000 characters of information, directly entered into the online form. If you need more than 4,000 characters, attach an electronic document in the format shown in the Attachment guidelines above
    • other supporting documents in electronic format. You may attach up to six documents
    • for ATO reference cases only – the contact name and telephone number of the person in your organisation we should contact.

    Step 4 – monitor your Inbox

    When you submit the online form a receipt number is provided on a confirmation screen. Use this receipt number if you need to submit further information.

    The online form is stored in Mail. To view any online forms you have submitted select Mail – Sent from the left navigation menu.

    You will not receive a message when attachments transmit successfully.

    Where a file has not transmitted successfully a message will be sent to your Mail – Inbox. The message will identify the rejected files and give reasons for the rejection. Rejected file messages will usually appear in your Mail – Inbox view within a few minutes, however some may take up to 72 hours.

    For more information, refer to:

Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.


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