Apply for a ruling

Changes to how taxpayer ruling applications are submitted

From 14 September 2026, requests for private, product and status rulings—including unilateral advance pricing agreements (UAPAs)—and determinations relating to financial arrangements must be submitted through myIR.  

What you need to do from 14 September 2026

• Request pre-lodgement meetings (PLMs) or pre-application meetings through myIR.
• Submit applications for rulings and relevant determinations through myIR.

Questions and answers

To help explain the practical effects of these changes, which were announced in June 2026, we have prepared a set of Questions and answers based on engagement to date.

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.