Apply for a ruling
What is a binding ruling?
A binding ruling is our interpretation of how a tax law applies to a particular arrangement, person or item of property.
What you need to know
Who can apply for a ruling, pre-lodgement meetings, time frames, fees and fee-payment details.
Guides and forms
The guides and forms that you need for your application.
How to apply for a ruling
The process you will need to follow, and information you will need to provide.
Our application process
Find out about the process we follow when we receive a ruling application.
What we can rule on
Find out what we can and can not make binding rulings on, and the Factual Review process.