Private Binding Ruling Application

Issuing authority

Australian Taxation Office

Official source

How to apply

1. Determine whether a private ruling or administratively binding advice (ABA) suits your situation — a private ruling is legally binding on the ATO.
2. Download NAT 74957 (PDF) from ato.gov.au/forms-and-instructions/private-ruling-application-form using right-click > Save as (requires Adobe Acrobat with JavaScript enabled).
3. Describe the relevant facts of your arrangement fully and accurately in the form — the ruling is only binding to the extent facts match.
4. Draft a proposed answer (optional but recommended) — the ATO encourages applicants, especially tax professionals, to provide a draft ruling.
5. Attach all supporting documents such as trust deeds, contracts, company constitutions, and financial statements relevant to the arrangement.
6. Lodge via ATO Online Services for Individuals (via myGov), Online Services for Business, or Online Services for Agents — individuals without an ABN must lodge by post or through a tax agent.
7. Wait for the ATO to acknowledge receipt and assign a case officer; typical turnaround is 28–60 days for standard matters, longer for complex issues.
8. Receive the written ruling — if unfavourable, you may apply for an amendment or lodge an objection within the timeframe stated in the ruling.

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