Private Binding Ruling Applications Australia
Private Binding Ruling Applications Australia
Assistance preparing private binding ruling applications for Australian tax issues where certainty is required before taking a position.
Submit an enquiry
Provide a concise summary of your situation through the Initial Tax Enquiry Form. Do not include TFNs, passport numbers, bank account details or other highly sensitive identifiers.
Who this service is for
This service is for clients who need assistance preparing a private binding ruling application for a complex Australian tax issue involving residency, CGT, foreign income, non-resident tax or other technical matters.
When a ruling may be useful
A private binding ruling may be considered where the facts are sufficiently clear and the taxpayer requires ATO guidance on how the law applies to those facts.
Ruling preparation
A ruling application should include accurate facts, relevant documents and a clear technical position.
Documents we usually need
The exact records required depend on the facts, but commonly include ATO prefill information, prior-year notices, income statements, rental property records, foreign income records, CGT purchase and sale documents, and ATO correspondence where relevant.
How our engagement process works
We begin with an online enquiry and preliminary scoping review. If the matter is within scope, we confirm the proposed work, fixed fee where appropriate, onboarding steps and engagement terms before work commences.
Important limitations
We do not guarantee any particular ATO outcome, refund, amendment result, objection decision, penalty remission or residency conclusion. The final position depends on the facts, evidence and applicable Australian tax law.
