• Frequently asked questions about private rulings and objections

    How do you submit a private ruling application or objection on the portal?

    You can submit a private ruling application or objection using Online forms. Select the link for Private ruling application and objections. The Private rulings and objections page is displayed. This screen provides:

    • information on the steps you need to take
    • links to access our websites to help you prepare your private ruling application or objection.

    Using this online form is the third step in preparing and submitting a private ruling application or objection through the portal – steps one and two involve researching the requirements and downloading and completing the relevant form.

    Make sure that you download and complete your private ruling application or objection electronically on your computer.

    The Private ruling application and objections online form allows you to attach the completed application and relevant files from your computer and submit them via the portal.

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    Does your client need to have your registered agent number against the role to submit a private ruling application or objection on their behalf?

    A client does not need to be on your client directory list for you to submit a private ruling application or objection.

    However, if you have been authorised to act on behalf of your client, we recommend you add the client to your client list.

    This will ensure the client is covered under your lodgment program and that you can access the client’s information on the portal.

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    Where can you find the application forms?

    You can access the application forms once you have selected the Private rulings applications and objections online form on the portal.

    The application forms contain the relevant validity questions that you should answer before you submit it via the portal. These forms can be completed electronically and saved to your computer.

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    How many attachments can you send with your private ruling application or objection?

    You can attach up to six attachments – your private ruling application or objection, plus five other attachments.

    File attachment guidelines:

    • there is a limit of six attachments per submission
    • no attachment can be larger than 3.7MB
    • the acceptable file types are .doc, .pdf, .rtf, .xls, .tif, .jpg, .zip, .bmp, .mpp, .ppt, .png, .gif, docx, .dotx, .xlsx, .xltx, .pptx, .potx, and .ppsx
    • if you want to scan images, use black and white settings at 200 dpi.

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    Can you send further information about your private ruling application or objection via the portal?

    The Submit further information link from the Private ruling application and objections online form allows you to submit further information for a previously lodged private ruling application or objection. You don’t need to have submitted your previous private ruling application or objection through the portal to use this function.

    Further information can be:

    • requested by us
    • information you identified a need to submit after you lodged your application.

    You can:

    • enter information directly in the online form’s text entry field
    • copy and paste information from your own document into the text entry field
    • attach additional files relating to your previously lodged private ruling application or objection.

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    How many attachments can you send with your further information?

    You can attach up to six attachments when you submit further information via the portal.

    File attachment guidelines:

    • there is a limit of six attachments per submission
    • no attachment can be larger than 3.7MB
    • the acceptable file types are .doc, .pdf, .rtf, .xls, .tif, .jpg, .zip, .bmp, .mpp, .ppt, .png, .gif, .docx, .dotx, .xlsx, .xltx, .pptx, .potx, and .ppsx
    • if you want to scan images, use black and white settings at 200 dpi.

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    How do you submit more than the allowed six attachments?

    If you have more than six files, you can:

    • combine the files
    • submit extra files as further information
    • submit extra files as additional further information submissions
    • send some files by post or fax.

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    How many further information submissions can you send through the portal?

    There is no limit.

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    What can you do if you have one or more files exceeding 3.7MB?

    If you have one or more files exceeding 3.7MB, we recommend you:

    • ‘zip’ large documents
    • split files to reduce their size
    • minimise the size of image files by sending as a
      • .jpg or .png
      • compressed .gif or .tif in black and white with 200 dots per inch resolution.

    If this results in more than six attachments, you can send the additional attachments via the Submit further information link on the Private rulings and objections start page.

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    How will you know if your private ruling application or objection has been successfully submitted?

    When you complete your submission, you will be taken to a Transaction completed screen which includes a receipt number. We recommend you print this screen for your records.

    You can also view the details you have submitted as a message in Mail – sent. Select the relevant private ruling application or objection and you will be taken to the View message screen.

    The information that appears on the Transaction completed screen and the View message screen in Mail – sent is:

    • portal receipt number
    • submission form contents
    • file attachment names.

     

    You cannot view the content of the attachments you have submitted.

    Files that have been attached with your private ruling application, objection or further information online form may not transmit successfully. If any of the attached files are rejected, 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 within a few minutes of you submitting them. However, some may take up to 72 hours.

     

    You will not receive a message in your Mail – inbox when all attachments transmit successfully.

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    What if your attachments are rejected?

    Once you have addressed the identified reason for the rejection of your files, you can resend the files from the Mail - view screen. Select the Provision of further information button on this screen. The Further information – applicant details screen is displayed. This screen pre-populates all fields for the previously submitted private ruling application, objection or further information. You will then be taken through a short series of screens where you can reattach your corrected files and resubmit via the portal.

    Alternatively, you can forward paper copies of the rejected files by post or fax.

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    How do you know which attachments have been sent with your online form?

    Select the relevant online form from the Mail – sent or Mail – inbox screen.

    The information displayed on the View message screen includes:

    • portal receipt number
    • submission form contents
    • the names of the files attached.

     

    You cannot view the content of attachments submitted because the attached files cannot be opened from the Mail screens.

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    How soon should you receive a response from us?

    For objections, we will provide a response within 56 days, by post. If you object against a private ruling, our timeframe for a response is 28 days.

    We will respond to private ruling applications within 28 days and provide a response within these timeframes, if you provide all the necessary information.

    If we need to, we will request further information within 14 days of receiving your submission. If we can’t meet the 28 or 56 day standard – for example, because of the complexity of the matter – we will contact you within 14 days of the receipt of the information to agree a new reply date.

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    If you timed out while completing the document, will the information be saved?

    There is no save facility. You will need to complete the online form in one session.

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    If the period of review has passed, can you still lodge an objection?

    If you do not lodge your objection within the required time limits, you may request an extension of time to lodge.

    You must request the extension in writing with your objection, giving the reasons for the objection being late.

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    How do you change the contact person shown on the private ruling or objection application?

    The Applicant details screen displays the current registration and contact details we have for your organisation. On this screen, you can change the first name and last name of the person in your organisation we should contact about this application.

    Changes you make to information on this screen will not be used to update our official records. The information is used for this application only.

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    Can access to the private ruling application and objections online form be restricted through access manager?

    Private ruling applications, objections and further information are submitted via Online forms. There are no restrictions in access manager for Online forms.

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    Where can you find further information about private rulings and objections?

    For more information about private rulings and objections, refer to:

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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.

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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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