• Skip to content
  • Skip to navigation
alert icon

If you have been impacted by a natural disaster and require assistance with your fines or fees, call us on 1300 138 118 to discuss your options.

nsw logo NSW Government
Revenue NSW
  • About us
  • Help centre
  • News
  • Login
  • Contact us
  • Taxes, duties, levies and royalties
    • Land tax
    • Payroll tax
    • Property tax
    • Income tax equivalent regime
    • Transfer duty
    • Motor vehicle duty
    • Gaming and wagering
    • Insurance duty
    • Emergency services levy
    • Foreign buyers and land owners
    • Health insurance levy
    • Parking space levy
    • Passenger service levy
    • Royalties
  • Fines and fees
    • Fines
    • Fees
    • Advocates and sponsors
    • Support and community services
  • Grants and schemes
    • First Home Buyers Assistance Scheme
    • First Home Owner (New Homes) Grant
    • Electric Vehicle Rebate
    • Electric Vehicle Stamp Duty Refund
    • Previous schemes
  • Unclaimed money
    • More about unclaimed money
    • Search and make a claim
    • Return unclaimed money
  • About us
  • Help centre
  • News
  • Login
  • Contact us
    Taxes, duties, levies and royalties
  • Land tax
  • Payroll tax
  • Property tax
  • Income tax equivalent regime
  • Transfer duty
  • Motor vehicle duty
  • Gaming and wagering
  • Insurance duty
  • Emergency services levy
  • Foreign buyers and land owners
  • Health insurance levy
  • Parking space levy
  • Passenger service levy
  • Royalties
New payroll tax rebate for medical centres with contractor GPs

A new rebate has been made available from 4 September 2024. The rebate is available for medical centres who bulk bill a majority of their GP services. Click the arrow to find out more including detailed eligibility criteria.

    Fines and fees
  • Fines
  • Fees
  • Advocates and sponsors
  • Support and community services
Fines and fees have moved to nsw.gov.au

Pay now or learn about your options to manage your fines and fees including setting up a payment plan.

    Grants and schemes
  • First Home Buyers Assistance Scheme
  • First Home Owner (New Homes) Grant
  • Electric Vehicle Rebate
  • Electric Vehicle Stamp Duty Refund
  • Previous schemes
Grants and schemes

From home buyer to electric vehicle, we issue and administer a range of grants and schemes.

    Unclaimed money
  • More about unclaimed money
  • Search and make a claim
  • Return unclaimed money
Search unclaimed money and make a claim

Learn how to easily search for unclaimed money, start a claim, check the status of your claim or return unclaimed funds.

About us
  • Home
  • About us
  • Legislation and rulings
  • Private rulings and special tax arrangements
Listen

Private rulings and special tax arrangements

A private ruling relates to a particular situation and is issued when you encounter a specific situation where the legislation, or revenue ruling, is not clear and there is room for doubt as to how the legislation or ruling should be applied.

On this page

About private rulings

A private ruling can also be issued on drafts of a new form of a document that will be used on an ongoing basis.

In exceptional circumstances, a private ruling can be issued if a transaction is significant to the state economy.

Before you request a ruling, check:

  • our revenue rulings to get information you’re after
  • Commissioner’s practice notes
  • Revenue Ruling G006 for more information on private rulings

Insurance duty – special tax arrangement

Division 2, Part 6 of the Taxation Administration Act 1996 provides for the approval of special tax arrangements for lodging returns and paying tax.

  • Consideration will be given to approving a special tax arrangement where an insurer encounters significant difficulties in meeting their obligations by a payment due date.
  • If applying for an insurance duty – special tax arrangement, you should provide a detailed explanation of the difficulty being encountered and why the proposed arrangement should be approved.

Apply for a private ruling/insurance duty – special tax arrangement

To apply for a private ruling /Insurance – special tax arrangement you must outline the reason, the facts of the transaction or arrangement, and provide:

  • your interpretation of the application of the relevant legislation to the issue
  • supporting arguments and any relevant case law and
  • a draft or unexecuted documents where appropriate.

Apply for a private ruling or Insurance – special tax arrangement

We aim to issue a private ruling/insurance duty – special tax arrangement within 60 days of receiving the application.

  • Previous
    Revenue legislation
  • Back to top
  • Next
    Case summaries

    About us

    • Who we are

    • Our commitment to you

    • Legislation and rulings

    • Revenue rulings
    • Commissioner's practice notes
    • Legislative guidelines
    • Revenue legislation
    • Private rulings and special tax arrangements
    • Case summaries
    • Forms
    • State budget and legislative amendments
    • Objections and reviews
    • How we manage feedback

    • Terms and conditions

    • Right to information

    • Compliance

    • Annual reports

    • Our strategic plan

    • Our people

    • Where your money goes

    • Facebook
    • Twitter
    • LinkedIn
    • Email
  • Download or print PDF
  • Taxes, duties, levies and royalties
  • Fines and fees
  • Grants and schemes
  • Unclaimed money
  • Terms
  • Privacy
  • Accessibility
  • Sitemap
  • nsw.gov.au
  • YouTube
  • LinkedIn