ATO Private Ruling Application Checklist and Template

Checklist and template for preparing a private ruling application to the ATO under Division 357 of Schedule 1 to the Taxation Administration Act 1953. A private ruling binds the ATO to the ruling position provided you disclosed all material facts. The ATO's practice statement PS LA 2021/2 sets out what the application must contain, including a clear question, a complete statement of facts, and your own view of the correct answer.

Last reviewed: 27 May 2026

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What it contains

Pre-application checklist covering: confirming the question is rulings-eligible, gathering all material facts, drafting a clear question in the required format, stating your own position with statutory references, and preparing supporting documents. Followed by a structured letter template addressed to the ATO Private Rulings area with all fields required under PS LA 2021/2.

How to use it

Confirm your question is eligible for a private ruling

The ATO will rule on how a tax law applies to a specific arrangement or transaction. It will not rule on hypothetical scenarios, questions of fact alone (e.g. market valuations), or penalties. Check PS LA 2021/2 paragraph 15 for excluded categories.

Prepare a complete statement of facts

List every material fact relevant to the arrangement. Include dates, amounts, parties, the commercial purpose, and the contractual structure. Omitting a material fact can void the ruling's binding effect. Attach copies of contracts, agreements, and correspondence.

Draft a clear, specific question

Frame the question so the ATO can answer yes/no or state the applicable provision. For example: 'Is the payment of AUD [X] received by me on [date] assessable under section 6-5 of the ITAA 1997?' Avoid compound questions; lodge separate applications if you have multiple unrelated questions.

State your own position and lodge

Provide your view of the correct answer with statutory references. This is mandatory under PS LA 2021/2. Lodge online via the ATO's private ruling application service or by post. The ATO targets 28 days for straightforward applications but complex matters may take longer.

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

[Your full name]
  [Your address]
  [City, State, Postcode]
  [Date]

  Australian Taxation Office
  Private Rulings
  [Relevant ATO postal address]

  TFN: [Your TFN]
  ABN (if applicable): [Your ABN]

  Subject: Application for private ruling - [brief description of the arrangement]

  Dear Sir or Madam,

  I am applying for a private binding ruling under Division 357 of Schedule 1 to the Taxation Administration Act 1953. The details required under PS LA 2021/2 are set out below.

  1. QUESTION(S) FOR RULING

  1.1 [State the specific question, e.g. "Is the amount of AUD [X] received by me on [date] assessable income under section 6-5 of the Income Tax Assessment Act 1997?"]

  1.2 [Second question if applicable - lodge separately if unrelated]

  2. RELEVANT TAX LAW PROVISIONS

  [List the specific sections, e.g. section 6-5 ITAA 1997, section 8-1 ITAA 1997, Division 40 ITAA 1997]

  3. STATEMENT OF FACTS

  3.1 Background: [Describe who you are, what you do, and the commercial context.]

  3.2 The arrangement:
  - Date of arrangement: [date or proposed date]
  - Parties involved: [list all parties and their relationship to you]
  - Nature of arrangement: [describe the transaction, contract, or event]
  - Amount(s) involved: AUD [X]
  - Commercial purpose: [explain the non-tax reason for the arrangement]

  3.3 Additional material facts:
  - [Fact 1]
  - [Fact 2]
  - [Fact 3]

  3.4 I confirm that all material facts relevant to the arrangement have been disclosed in this application.

  4. MY VIEW OF THE CORRECT ANSWER

  [State your position on how the law applies. For example: "In my view, the amount of AUD [X] is not assessable income under section 6-5 ITAA 1997 because it is a capital receipt, being [explanation]. The relevant authority is [case name or ATO ruling]."]

  5. INCOME YEAR / PERIOD

  This ruling is sought for the income year ending 30 June [YYYY].
  [If prospective: "The arrangement has not yet occurred and is expected to take place on or about [date]."]

  6. SUPPORTING DOCUMENTS ENCLOSED

  1. [Contract or agreement dated [date]]
  2. [Correspondence between the parties]
  3. [Financial statements or calculations]
  4. [Other supporting documentation]

  I request that the ATO issue a private ruling on the question(s) above. If any further information is required, please contact me using the details below.

  Yours faithfully,

  [Signature]
  [Printed name]
  [Phone]
  [Email]

  PRE-APPLICATION CHECKLIST (delete before sending):
  [ ] Question is eligible for a private ruling (not excluded under PS LA 2021/2 para 15)
  [ ] All material facts disclosed (omission voids binding effect)
  [ ] Question is specific and answerable (not hypothetical or compound)
  [ ] Own position stated with statutory references
  [ ] Correct income year identified
  [ ] Supporting documents attached and numbered
  [ ] TFN and ABN (if applicable) included
  [ ] Lodged via ATO online service or by post to correct address