Private tax rulings.
Experience that puts you in control before you commit.
A private ruling binds the ATO on how the law applies to your arrangement, but only to the arrangement as it is described in the application. We set the strategy for the application, define the arrangement and the questions with precision and support the technical position with care, dealing with the ATO on your behalf throughout. If the ruling is adverse, we advise you on objecting to it.
Where your matter stands
Considering a ruling application
Your application framed with precision from the outset.
The protection a ruling gives depends on how the arrangement and the questions are framed. We settle the strategy for the application with you, define the arrangement and the questions with precision and build a well-supported technical position, so the ruling covers what you intend to do.
Assistance may include
- Settle the strategy and whether a ruling is the right course.
- Define the arrangement, facts and proposed steps precisely.
- Frame the questions the ruling must answer.
- Build and support the technical position.
- Prepare and lodge the application.
The ATO has requested more information
Every response kept true to your arrangement.
A request for further information, or an assumption the ATO proposes to make, can change the ruling you receive. We closely examine each request, settle the response with you and test any proposed assumption, so the ruling reflects the arrangement you intend to carry out.
Assistance may include
- Closely examine the ATO’s request.
- Test any assumption the ATO proposes to make.
- Settle the strategy for your response.
- Prepare complete and accurate responses.
- Deal with the ATO on your behalf throughout.
I disagree with a private ruling
An adverse ruling challenged on solid ground.
An adverse ruling can generally be challenged by objection within the time limit that applies, unless an assessment has issued for the year. We interrogate the ATO’s reasoning, settle the objection strategy with you and build the technical position and evidence to support it.
Assistance may include
- Interrogate the ruling and the ATO’s reasoning.
- Confirm your objection rights and the time limits.
- Settle the objection strategy with you.
- Prepare and lodge the objection.
- Advise on review or appeal if the objection is disallowed.
The full scope of our private ruling work
A ruling framed to protect what you intend to do.
- 01Ruling strategy.We advise whether a private ruling is the right course for your arrangement and settle with you the strategy for the application.
- 02Arrangement definition.We define the arrangement, the facts and the proposed steps with precision, so the ruling covers what you intend to carry out.
- 03Framing the questions.We frame the questions the ruling must answer, so it gives you the protection you need.
- 04Technical position.We build the technical position and support it with rigorous and carefully considered analysis.
- 05Application and documents.We prepare a clear and complete application, with the supporting documents the ATO will need.
- 06ATO engagement.We respond to requests for further information, test any assumption the ATO proposes and deal with the ATO on your behalf throughout.
- 07Adverse rulings.We interrogate an adverse ruling and pursue an objection where it is the right course, taking the matter further if required.
Our approach
The precision of the application decides the protection.
A ruling binds the ATO only on the arrangement described and the questions asked. We settle the strategy with you at the outset, define the arrangement and frame the questions with precision and build each application on a rigorous technical position, so the ruling gives you the protection you need before you commit.
If the ATO rules against you, the work already done carries straight through to objection and beyond.
We are experienced in tax disputes at every stage, from audit through to the courts. We work with you and your accountant from the first draft of the application through to the final ruling.
About the firm
A practice dedicated to tax disputes.
Wolfe Kershaw Law is a national tax disputes and litigation practice based in Brisbane. We act for individuals, businesses, private groups and their advisers in disputes with the ATO, from the first request for information through to appeals in the Tribunal and Federal Courts.
We bring an in-depth understanding of how the ATO approaches a dispute at every stage, and experience in matters of every scale, from individuals and family groups to large business and multinationals. That experience shapes how we set strategy, test the ATO’s position and prepare each case.
For a private ruling, that means an application framed with precision before you commit.
Before you book
Questions about private rulings.
01When is a private ruling useful?
A private ruling is most useful before you carry out a significant transaction or arrangement where the tax outcome is uncertain. It binds the ATO on how the law applies to that arrangement, provided you rely on it and the arrangement is carried out as described. We advise you whether a ruling is the right course for your circumstances.
02Does a ruling cover any version of the transaction?
No. A ruling applies only to the arrangement described in the application. If what you carry out differs materially, the ruling may not protect you. That is why the arrangement, facts and proposed steps must be defined with precision before the application is lodged.
03Can I object to an adverse private ruling?
Generally, yes. An objection can usually be lodged within 60 days of the ruling or within the period for amending the relevant assessment, whichever ends later. It is not available once an assessment has issued for the year the ruling covers. We advise you on the time limits and the strength of an objection.
04How long does the ATO take to make a ruling?
The ATO should make a ruling within 60 days of receiving the application. That period is extended where the ATO requests further information or proposes to make assumptions. If the ATO has not ruled in time, you can give it written notice requiring a decision.
05What should I have ready for the initial call?
Please have a description of the arrangement, the relevant agreements and proposed steps, any ATO correspondence and the dates involved.
Work together
Discuss your private ruling.
Booking a call does not create a solicitor and client relationship. Each booking is reviewed before the call, and we may contact you to reschedule or redirect it if the matter falls outside the practice or raises a conflict.
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