• Private rulings and objections

    This screen provides access to the private ruling, objection and further information online forms, and explains the steps you need to take before and after you submit the online form through the portal.

    Submitting your online form is step three in preparing and submitting a private ruling application, an objection or further information through the portal. 

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

    Preparing your private ruling application or objection

    Step one - determine required contents

    Step one on this screen provides access to our private ruling application form, objection form and associated information including supporting documents requirements. 

    To view and download our private ruling application or objection form, or view supporting documents requirements for private rulings or objections, select the appropriate link.

    Supporting documents requirements for private ruling and objection preparation sets out the information and documents we usually need to give a ruling or determine an objection:

    • The subjects listed are the ones we receive the most queries about - the list is not exhaustive. 
    • If your private ruling or objection is about a subject listed in supporting documents requirements, you should provide the information and documents listed. This will help you get a timely resolution. 
    Our private ruling application and objection forms are not mandatory. If you want to prepare your own document, make sure it contains all the information required by the application form. The portal allows you to attach the document when you submit your private ruling application or objection.

    Step two – research your issues and prepare your application 

    Step two on this screen provides links that may help with your research:

    Step three – submit your private ruling application, objection or further information

    Select the link for the form you require from the list. If you select:

    • Submit private ruling application, the Private rulings screen will be displayed 
    • Lodge an objection, the Objections screen will be displayed
    • Submit further information, the Further information screen will be displayed. 

    You must provide the following information and documents to complete and submit the form:

    • contents for private ruling and objection forms 
    • contents for further information forms
    • declaration. 
    There is no ‘save’ function in this application. Any information not submitted before leaving the portal will be lost.

    Contents for a private ruling application or objection

    • Client identification details for all clients involved (tax file number (TFN) / Australian business number (ABN) and main/legal name) 
    • Details of up to 10 clients can be entered in a form. Additional client details should be attached in a separate document 
    • Contact details for the person in your practice we should contact about this request and a postal address for the notice
    • A completed application form (form available electronically at step one)
    • For an objection, details of the notice(s) of assessment, amended assessment, notice, determination or decision you are objecting to
    • Any other supporting documents available electronically (refer step one) that you want to submit with your application – you can attach up to five files in addition to the application form. See File attachments for further information

    Contents for further information

    You can provide further information if we request it or if you have further information you want to submit about a previously lodged private ruling application of objection. 

    You will need to provide:

    • the portal receipt number or our reference number for the private ruling application or objection the further information relates to
    • up to 4,000 characters of information: this can be entered directly in the online form. If you need more than 4,000 characters you must prepare your own document to attach to the online form
    • other supporting documents available electronically that you want to submit – you can attach up to six documents in total, see File attachments for further information
    • for our reference cases only
      • client identification details (TFN/ABN and/or legal/main name)
      • name and phone number for the contact person in your practice.
       

    Private ruling and objection online forms declaration

    The private ruling, objection and further information online forms contain a declaration which you must agree to before submitting the form. This declaration also appears in the private ruling application and objection forms.

    When you agree to the declaration, you confirm the following:

    • you received a declaration from your client stating the information is true and correct. We have required a client declaration for a private ruling application or objection since 2000, regardless of whether it is lodged using the portal, post or fax. The client declaration offers you some protection – it can be used as evidence if your client makes a false statement 
    • you prepared the document in accordance with information supplied by your client 
    • your client authorises you to submit the form. 

    Client declaration  

    You may use, depending on the situation, one of two suggested sets of words for the client declaration.

    • If you obtain the signed client declaration from your client electronically (other than by fax), use

    When you respond, you are declaring that the information you provided to me in the preparation of this private ruling application/objection is true and correct and are authorising me to give this private ruling application/objection to the Commissioner of Taxation.

    • If you obtain the signed client declaration from your client by post or fax, use

    I declare that the information I provided in the preparation of this private ruling application/objection is true and correct and hereby authorise you to give this private ruling application/objection to the Commissioner of Taxation.

    Signed:
    Date: 

    You need not send the client declaration to us with the private ruling application or objection. The client should retain this client declaration and produce it if requested, or you may hold the declaration on behalf of your client.

    Step four - monitor your inbox

    A receipt number will be provided on a confirmation screen when you have submitted the online form. You must use this receipt number when you submit further information.

    The submitted form is stored in Mail and can be viewed in your Mail – Sent items

    Submitted files may not transmit successfully. If an attached file is rejected, a message will be sent to your Mail – Inbox. The message will identify the rejected file, give reasons for the rejection and provide information about alternative methods for submission. Rejected file messages usually appear within a few minutes of submission. Some may take up to 72 hours.

    You will not receive a message when all attachments transmit successfully.

    File attachments

    • The maximum file size allowable is 3.7MB
    • Acceptable files types are .doc, .pdf, .rtf, .xls, .tif, .jpg, .zip, .bmp, .mpp, .ppt, .png, .gif, .docx, .dotx, .xlsx, .xltx, .pptx, .potx and .ppsx
    • We recommend you
      • provide any image files in black and white with 200 dots per inch resolution
      • zip large documents
      • compress images
       

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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