Taxation Administration Act 1953

A private ruling is an expression of the Commissioner’s opinion of the way in which a relevant provision applies, or would apply, to you in relation to a specified scheme. Private rulings are usually made on application by you, your agent or your legal personal representative.

The Commissioner must make the ruling applied for, except in certain cases. If you are entitled to receive a ruling, you can object if the Commissioner takes too long to make it.

The Commissioner must record the ruling in writing and give a copy of it to you. The ruling must include certain details.

If you are dissatisfied with the ruling, you may object to it.

Table of sections

Private rulings

359‑5 Private rulings

359‑10 Applying for a private ruling

359‑15 Private rulings to be given to applicants

359‑20 Private rulings must contain certain details

359‑25 Time of application of private rulings

359‑30 Ruling for trustee of a trust

359‑35 Dealing with applications

359‑40 Valuations

359‑45 Related rulings

359‑50 Delays in making private rulings

359‑55 Revised private rulings

359‑60 Objections, reviews and appeals relating to private rulings

359‑65 Commissioner may consider new information on objection

359‑70 Successful objection decision alters ruling

Private rulings