Private ruling application form (not for tax professionals) 	

Use this form to apply for a private ruling for yourself or on behalf of another person or entity. If you are a tax professional, please use Private ruling application form (tax professionals) (NAT 13043).

For help completing this form see How to apply for a private ruling on www.ato.gov.au

Section A: Your details (or details of the entity this private ruling is for)
1	Provide your full name if the ruling is for you (or the name of the individual or entity the ruling is for)

 A private ruling only applies to the entity named in the ruling and to the particular scheme or circumstance set out in that ruling.

Full Name 
(including title)		Date of application		

2	Please provide your tax file number (TFN) or Australian business number (ABN)

 You are not obliged to quote a TFN, but your ruling may be delayed if you do not.

ABN or TFN		Your relationship to the entity 
(for example - self, partner, spouse, public officer, agent or legal personal representative)		

Section B: Contact details
3	Who is the contact person for this application? (If it is you and you have entered your full name in Section A, enter ‘as above’)

4	Contact’s daytime telephone number (include area code)

5	Contact’s fax number (if available)

6	Address for the private ruling and related correspondence
Street address or PO Box 		
		
Suburb or town		
State or Territory               		Postcode		

Section C: Questions and facts
7	Questions and issues for the ruling
The Tax Office can only give a private ruling on the application of specific tax laws. Please list the questions and issues that you want the ruling to address. 

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8	Facts describing the scheme or circumstance
Give a full description of the scheme or circumstance. Please include all facts, assumptions, transaction dates and the names of other parties actively involved. Send copies of any relevant supporting documents with this application. Sending the right supporting documents will speed up the ruling process. See supporting documents information for more information on what documents and facts we require for the most common private ruling topics. 

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9	Your arguments and references (optional)
Explain how you think the law applies to this scheme or circumstance. Include any research and analysis you have done and any references to relevant legislation, public rulings or case law. Completing this may reduce our need to ask for further information, which will speed up the ruling process.

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Section D: Checklist

In some circumstances, applications for private rulings are not valid under the Taxation Administration Act 1953. This checklist helps us to determine whether the private ruling application is valid. 

For more information please refer to How to apply for a private ruling on www.ato.gov.au

Please complete each question. Place a cross  (or type x) in all relevant boxes.

 The questions refer to the individual or entity to which the ruling will apply.

10 Is there, or has there been, a Tax Office audit on the issues raised in this ruling request, or have you been notified of a proposed audit?	Yes
	No
	
If you answered Yes to question 10, please provide the details of the Tax Office reference number(s) and the name(s) of the tax officer(s) conducting the audit. 	Tax Office reference number(s):
	
	Name of tax officer(s):
	
11 Have you sought an oral or written ruling for these issues before?
	Yes
	No
	
If you answered Yes to question 11, please provide the details of the Tax Office reference number(s) and the date(s) of the ruling(s).	Tax Office reference number(s):
	
	Date(s) of ruling(s):
	
12 What is the income year or other accounting period that you are seeking the private ruling for? (Enter start and end dates, for example 1 July 2005 to 30 June 2006.)		
If you are unable to identify the start and end dates at question 12, state which events will determine the start and end dates of the private ruling. 		
13 Are you seriously considering the scheme or arrangement?	Yes
	No
	
14 Are you reasonably certain of the facts you set out?	Yes
	No
	
15 Are you registered for GST?	Yes
	No
	
If you answered Yes to question 15 and the entity is registered as a GST branch, quote the parent entity ABN and the three digit branch registration number.		

 Please check that you have answered all the relevant questions before submitting your application.

Section E: Declaration and signature
Declaration
If you are applying for your own private ruling, or are applying as a legal personal representative, by signing this form you are declaring that:
•	the information contained in this document, and any attached documents, is true and correct. 

If you are an agent, by signing this form you are declaring that:
•	this document and any attached documents have been prepared according to the information supplied by the entity identified in Section A of this form (the entity)
•	you have received a declaration from the entity stating that the information they provided to you to prepare this application is true and correct, and
•	you are authorised by the entity to give this application to the Commissioner of Taxation.
 ‘You’ includes a trustee of a trust, a partner in a partnership, public officer, company director.
 ‘Legal personal representative’ means an executor or administrator of a deceased estate, a person holding a general power of attorney, or a trustee of an estate of a person under a legal disability. 
 ‘Agent’ includes spouse, relative, friend, or another agent (but not a tax agent or other tax professional) authorised to give this application to the Commissioner of Taxation.	

Please sign and date if you are sending via fax or post or delivering by hand.
Name		
Signature		
Date			

	The Tax Office is authorised by the Taxation Administration Act 1953 to ask for the information on this form. We need this information to help us respond to your private ruling application. 

How to lodge this form
 You can lodge this application via the Business Portal, or by fax, post or by hand delivery to the Tax Office.

The business portal
If you lodge via the Business Portal, you will receive an instant receipt and your application will be actioned faster than if lodged via post.

If you are lodging by fax or post, use the appropriate fax number or postal address below:
	Fax	Post	
Individuals 	(02) 6225 0901 	Micro Enterprises and Individuals – Provision of Advice
PO Box 1130
Penrith  NSW  2740	
Micro business (less than 
$2 million turnover)	(02) 6225 0901	Micro Enterprises and Individuals – Provision of Advice
PO Box 1130
Penrith  NSW  2740	
Small medium business 
($2 million to $100 million turnover)	(02) 6225 0906	Small medium business – provision of advice
PO Box 3000
Penrith NSW 2740	
Excise	1300 650 128	Australian Taxation Office 
PO Box 3001
Penrith NSW 2740	
Superannuation	1300 669 846	Australian Taxation Office
Superannuation business line
PO Box 3100
Penrith NSW 2740	
Large business (generally group turnover of $100 million or more) and international	1300 661 106	Australian Taxation Office
LB&I provision of advice
PO Box 377
Albury NSW 2640	
Goods and services tax	1300 139 031	GST technical advice
GPO Box 9935
In your capital city	
Accounting, debt, lodgment or registration matters	1300 139 035	Operations Private Rulings Unit
PO Box 9990
ALBURY NSW  2640	
Investment schemes advice	1800 033 211	Australian Taxation Office
PO Box 3546
Albury NSW 2640