Private rulings

What is a private ruling?

Private rulings are issued in response to requests by taxpayers, customers, or their representatives, seeking clarification on the interpretation of the legislation for a specific situation encountered by a particular tax payer or customer

These rulings do not have the force of the law, but are issued to help customers pay the correct amount of tax or clarify the interpretation of the laws administered by Revenue NSW.

What to do before applying a private ruling?

Are all private ruling requests successful?

A private ruling will be provided in the following circumstances:

  • clarification is requested on the application of the legislation to a specific situation
  • a new form of standard documentation has been drafted which will be widely used
  • the circumstances are exceptional and the transaction is significant to the state economy.

A private ruling will not be issued

  • to taxpayers, customers or their representatives who present hypothetical situations where all the relevant parties have not been fully identified, or where insufficient information is provided;
  • to evaluate alternative options to advise which one results in the least liability for tax or duty;
  • on redrafted or modified documents relating to the same matter on which a private ruling has already issued to the taxpayer, client or representative;
  • where the Chief Commissioner is satisfied that the application is made for the purposes of tax avoidance;
  • where the application is frivolous or vexatious or the arrangement covered by the request is not seriously contemplated;
  • where a decision or an assessment of duty or tax has already been made in relation to the matter or the dutiable transaction has occurred or the documents or instruments have been executed;
  • for documents where pre-approval are requested, such as corporate reconstruction or charitable and benevolent bodies exemptions.
  • where a valid application is not submitted.

How to apply for a private ruling?

  • Complete an application for a private ruling
  • Provide a submission with your online application, detailing the reason for the ruling, outline all the facts of the transaction or arrangement, the applicant's interpretation of the application of the relevant legislation to the issue together with supporting arguments and any relevant case law.
  • Provide draft or unexecuted documents where applicable.

Privacy statement

Information collected from you on this application is required by Revenue NSW so that the Chief Commissioner can issue you with a private ruling under the guidelines and conditions in Revenue Ruling G006v2.

The information may be provided to third parties with your consent or as required or permitted by law. Revenue NSW will correct or update your personal information at your request.

Visit our Privacy page to find out how we use and protect your information.

Last updated: 26 July 2018