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.