During one of its regular reviews of private advice, the ATO says it discovered that tax practitioners have tended to spend a lot of time drafting proposed rulings, which ATO staff then subsequently revise and/or amend.
Responding to practitioner feedback, the ATO has decided to ramp up its efforts to streamline the process. It says comments and feedback from tax professionals favoured a system where practitioners could provide drafts of their own proposed rulings, but with ATO staff guidance and endorsement from the outset.
As such, the ATO has now taken such feedback on board and now has a streamlined private ruling application form available for you as an additional option (download the form from here).
This initiative allows tax practitioners to lodge applications in an accepted style and format for ATO purposes. The new form also provides greater guidance when applying for a private ruling, and recognises, as the ATO puts it, the average practitioner’s “significant skill and ability”.
To apply for a private ruling:
Download the appropriate private ruling application form.Check whether the topic of your application is listed under supporting documents.Complete the private ruling application form and attach all the required information.Lodge your application.
There are various ways to lodge, depending on your circumstances.
If you’re a tax agent, lodge:
Private ruling application form (tax professionals) (NAT 13043) on the tax agent portal or BAS agent portal or via SBR-enabled software.Streamlined private ruling application form (NAT 74895) on the tax agent portal or BAS agent portal.
If you’re a business portal user lodge:
Private ruling application form (not for tax professionals) (NAT 13742) via the business portal or via SBR-enabled software.Streamlined private ruling application form (NAT 74895) on the tax agent portal or BAS agent portal.
The appropriate fax number or postal address are:
Entity type or matterFaxPostIndividuals and micro business (less than $2 million turnover)1300 139 011Australian Taxation Office PO Box 3000 PENRITH NSW 2740Small and medium businesses and private entities (more than $2 million turnover)(02) 6225 0906Australian Taxation Office PO Box 3000 PENRITH NSW 2740Excise including fuel schemes and wine equalisation tax1300 650 128Australian Taxation Office PO Box 3001 PENRITH NSW 2740Superannuation1300 669 846Australian Taxation Office PO Box 3100 PENRITH NSW 2740Listed companies, foreign owned entities and international matters1300 661 106Australian Taxation Office PO Box 377 ALBURY NSW 2640Non-commercial losses1300 139 011Australian Taxation Office PO Box 3000 PENRITH NSW 2740Goods and services tax1300 139 031Australian Taxation Office PO Box 3524 ALBURY NSW 2640Resource rent taxes (petroleum or mineral)1300 139 011Australian Taxation Office PO Box 1130 PENRITH NSW 2740Accounting, debt, lodgment or registration matters1300 139 035Australian Taxation Office PO Box 9990 ALBURY NSW 2640Investment schemes advice1800 033 211Australian Taxation Office PO Box 3546 ALBURY NSW 2640
#[ATO], [legislation auspol austax], [private rulings], [tax], [tax law], [tax practitioners. accounting]
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