• How do I apply for a private ruling on the portal?

    There are four steps to completing a private ruling application in the portal. This is the third step. Ensure that you have completed Steps one and two before proceeding with the application. These steps involve downloading, completing and saving the application form from the ATO website.

    You will need to complete the application in one portal session. There is no save facility.

    Log into the homepage of the Business Portal and then:

    1. Select Online forms. The Online forms screen will display a list of available online forms.

    2. Select Private rulings and objections.The Private rulings and objections screen will display. This screen displays the steps required to complete a private ruling.

    If this option is not listed, you will need an Administrator (an Administrator AUskey holder or connected myGov user with Administrator access) to login to Access Manager to set the relevant permission (permission to prepare and/or lodge an 'Objection and private ruling application').

    3. Select Submit private ruling application. The Private ruling screen will display the information required to submit your application.

    4. Select the Next button. The Private ruling – select main subject screen will display. This screen allows you to choose the main subject of the application. Make a selection from the drop down list.

    5. Select the Next button. The Private ruling – required information screen will display. This screen requires you to supply information that will help you determine whether you meet the basic requirements for a valid private ruling. The questions and fields displayed on this screen differ depending on your main subject selection on previous screens.

    6. Choose the Yes or No radio buttons to answer the questions and complete all the required fields.

    7. Select the Next button. The Private ruling – applicant details will display the applicant details for the private ruling application. Update the details if needed. We will not use details collected from this screen to update our records.

    8. Select the Next button. The Private ruling – file attachments screen will display. This screen allows you to attach your private ruling application and any additional documents.

    9. To attach a file from your computer:

    • Select Browse and then the Choose file window will display. This screen allows you to select the file to be attached from your computer.
    • Select your private ruling application attachment, then select the Open button. The Private ruling – file attachments screen will display with the file selected.
    • Select the Attach button. The Private ruling – file attachments screen will display with the file attached. The attached file name is displayed in the Attached files list.
    • To attach additional files, select the Browse button next to the Additional attachment field. You will follow the same process as above.

    Attachment guidelines

    • There is a maximum of six attachments per submission.
    • Each attachment can be no larger than 3.7MB.
    • Acceptable file types are .doc, .pdf, .rtf, .xls, .tif, .jpg, .zip, .bmp, .mpp, .ppt, .png, and .gif.
    • If scanning text, use black and white settings at 72 dpi.
    • If scanning images, use black and white settings at 200 dpi.

    10. To remove a file from your list of attachments, select the checkbox beside the file name and select Remove files.

    11. When finished, select the Next button and sign the transaction using your digital signature. You will need to sign using the credentials you logged in with.

    12. When you have submitted your transaction, the Transaction completed screen will display.

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.


© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).