Date posted: 30/11/2022 3 min read

ATO Private Binding Rulings

List of Private Binding Rulings given by the Australian Taxation Office in relation to Superannuation matters since 1 January 2022

A private ruling is binding advice from the Australian taxation Office (ATO) that sets out how a tax law applies to you in relation to a specific scheme or circumstance. 

A private ruling can be applied for to be certain how a tax law applies to specific circumstances.

The ATO usually makes a private ruling in response to an application by, or on behalf of, a particular entity. Each private ruling is specific to an entity, and can't be relied on by another entity.

You can apply for a private ruling about:

  • your own affairs
  • the affairs of another entity (including a person) if you're their agent or legal personal representative.

The ATO publishes edited versions of all written binding advice that it issues to the ATO Legal database. This enhances the integrity and transparency of the private ruling system, and confirms it is their official advice.

The advice is edited to protect the secrecy and privacy of the applicant, and the applicant has the opportunity to review the edited version before it is published.

Summarised below is the list of private binding rulings given by the ATO since 1 January 2022, as appearing in the Super & Financial Advice News:

Please find below the ATO's Register of Private Binding Rulings relating to superannuation.

PBR number & date of advice Topic  Detail 
1052031797952
(13/09/2022)
Superannuation death benefit- financial dependency Are you a death benefit dependent of the deceased due to being financially dependent?
1052023159639
(17/08/2022)
Non-arm’s length income Will the dividend income derived by the fund be treated as non-arm’s length income?
1052010329481
(04/08/2022)
Reportable employer Superannuation Contribution  Can employees influence an employer’s obligated superannuation contributions, other than the salary sacrifice amounts?
1052015637824
(11/08/2022)
Deductibility of personal superannuation contributions Can you claim a deduction in respect of a personal superannuation contribution made to a complying superannuation fund?
1052013920611
(29/07/2022)
Cryptocurrency-profit making intention Whether you are entitled to a deduction under section 8-1 of the ITAA 1997 for the loss incurred from your cryptocurrency trading for a particular period
1052006516234
(13/07/2022)
Section 109M-related party loans Whether the section 109M of the Income Tax Assessment Act 1936 apply to drawdowns under an existing loan facility
1052001447376
(20/07/2022)
Non-arm's length expenditure Whether SMSF will derive any non-arm's length income in relation to the acquisition and operation of a property
1052004907200
(15/07/2022)
Compensation - inappropriate advice Whether the interest component amount of the compensation payment form part of assessable income
1052008688339
(21/07/2022)
CGT - involuntary sale of shares Whether CGT event occurred on the sale of shares without your consent as the result of financial adviser's mistake
5010081879065
(13/07/2022)
Superannuation death benefit interdependency Whether beneficiary isa a death benefits dependant due to being in an interdependency relationship
1051989582097
(21/07/2022)
1052002906874
(20/07/2022)
Death benefits Whether beneficiary is a death benefits dependent
1051997610959
(18/07/2022)
Life insurance bonuses Taxation of Trustee and Unit Holders of Life Insurance policy
1051694175099
(01/10/2020)
Cryptocurrency - non-fungible tokens Are Non-Fungible Tokens assets, personal use assets or collectables
1051996988923
(27/06/2022)
Superannuation guarantee - ordinary hours of work
Whether superannuation payable by reference to ordinary hours of work or all hours worked
1051994144492
1051994221103
1051994412548
(23/06/2022)
Compensation for inappropriate advice Whether interest component and remainder of the compensation for inappropriate advice was assessable as ordinary income or subject to CGT
1051996092579
(22/06/2022)
Death benefit dependent Whether the term "child" in the ITAA includes a child which is en ventre sa mere (“in the mother’s womb”) and is thereby a dependent and entitled to receive superannuation without deduction of tax
1051975202593
(20/06/2022)
Superannuation death benefit – interdependency Whether beneficiaries were death benefits dependants due to being in an interdependency relationship
1051983009655
(20/06/2022)
Superannuation contributions
Whether superannuation contributions made by both former employers and new employer be considered as provided 'on behalf of' each entity
1051989580413
(17/06/2022)
Ordinary time earnings Whether hours worked on weekends by the casual employees were "ordinary time earnings" for superannuation purposes
1051971162905
1051981208692
(01/06/2022)
1051988356895
(31/05/2022)
Superannuation - death benefits dependant Whether beneficiary was a death benefits dependant
1051988780639
(30/05/2022)
Superannuation member benefits Whether payment made by a Fund was superannuation death benefit
1051993261061
(14/06/2022)
Downsizer eligibility for land more than 2 hectares Eligibility to make a downsizer contribution into superannuation, utilising proceeds from the sale of farm property
1051983620501
(08/06/2022)
Lump sum payment from a foreign fund What’s assessable as applicable fund earnings
1051984402514
(09/06/2022)
Australian resident- social security pension from country x Is your social security pension income form Country X assessable in Australia
1051949604014
(30/05/2022)
Financial dependency
Whether applicant is a "death benefits dependant" of the deceased
5010080616006
(18/05/2022)
Residency of SMSF Will the Fund satisfy the definition of an Australian superannuation fund
1051981252610
(19/05/2022)
Undeducted purchase price of a foreign pension
Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051968891264
(13/05/2022)
Superannuation death benefit – interdependency Whether beneficiary is a death benefits dependant due to being in an interdependency relationship with the deceased
1051978862024
(05/05/2022)
Non-arm's length income Whether a capital gain made by a SMSF is non-arm’s length income
1051982719927
(13/05/2022)
Financial advice fees Whether advice fees incurred in developing and implementing a financial strategy for superannuation fund portfolio are deductible
1051972541719
(27/04/2022)
Scheme and non-arm's length income Whether a SMSF will derive non-arm's length income as a beneficiary of a trust
1051938964498
1051970218837
(07/04/2022)
Non-arm's length income Whether dividend income derived by a fund is treated as non-arm's length income
1051973551984
(21/04/2022)
Undeducted purchase price of a foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051909154679
(09/12/2021)
1051931135802
1051913394341
(02/03/2022)
1051917793515
(22/11/2021)
1051934182714
(17/02/2022)
Superannuation death benefit – interdependency relationship Whether beneficiary/ies are death benefits dependant due to being in an interdependency relationship
1051952434259
(01/04/2022)
Deductibility of personal superannuation contributions utilizing unused concessional contributions Whether a tax deduction can be claimed for personal superannuation contributions
1051935254604
(31/03/2022)
Superannuation death benefit – interdependency Whether beneficiary a death benefits dependant of the deceased
1051964125210
(05/04/2022)
Disability superannuation benefit payment Whether disability superannuation benefit is taxable
1051950892840
(15/03/2022)
Superannuation death benefits Whether payments are death benefits
1051952560805
(04/03/2022)
Downsizer contributions eligibility 10-year ownership condition
1051787738528
(23/02/2022)
Foreign death benefit
Assessability of foreign death benefit lump sum payment
1051940294949
(18/01/2022)
Deductible amount of foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051947219173
(01/03/2022)
Superannuation death benefit – interdependency Whether a beneficiary was a death benefits dependant
1051949341105
(02/03/2022)
Deductibility of personal superannuation contributions Availability of tax deduction for personal superannuation contributions
1051953913800
(02/03/2022)
Military pension income Whether military pension paid as a pension or a lump sum assessable in Australia
1051946609017
1051947049615
(14/02/2022)
Undeducted purchase price of a foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051941017255
(25/01/2022)
1051944303492
(31/01/2022)
1051944174282
(07/02/2022)
Undeducted purchase price of a foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051948195954
(11/02/2022)
Deductibility of personal superannuation contributions Requirements for claiming a deduction for personal superannuation contributions not been satisfied
1051928066816
1051928068523
(17/01/2022)
1051940551892
(24/01/2022)
1051940556537
(28/01/2022)
Superannuation death benefit Whether beneficiary is a death benefits dependant due to being in an interdependency relationship
1051936338943
(19/01/2022)
Undeducted purchase price of a foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051930041032
(06/01/2022)
Superannuation death benefit Whether beneficiary is a death benefits dependant due to being in an interdependency relationship
1051936329308
(04/01/2022)
Superannuation guarantee Whether a Superannuation Guarantee obligation arises in relation to consultancy arrangements
1051934380847
(20/12/2021)
1051934744327
(21/12/2021)
1051934842746
(22/12/2021)
Deductibility of personal superannuation contributions Whether tax deduction can be claimed for personal superannuation contributions under section 290-150
1051936208019
(22/12/2021)
1051936634346
(06/01/2022)
Superannuation death benefit
Whether beneficiaries are death benefits dependents due to being in an interdependency relationship
1051927673475
(16/12/2021)
Superannuation death benefits - interdependency relationship
Whether beneficiary in an interdependency relationship
1051932206400
(17/12/2021)
Reportable employer superannuation contributions Whether employees have the 'capacity to influence' the size or amount of the additional employer contributions under an enterprise agreement for the purpose of those contributions meeting the definition of reportable employer superannuation contributions
1051934238319
(17/12/2021)
1051934290028
(16/12/2021)
Deductibility of personal superannuation contributions Whether employees have the 'capacity to influence' the size or amount of the additional employer contributions under an enterprise agreement for the purpose of those contributions meeting the definition of reportable employer superannuation contributions
1051931285496
(09/12/2021)
Foreign pension income
Whether pension received from foreign country is included in assessable income in Australia
1051885845424
(25/11/2021)
1051912193364
(29/11/2021)
1051915870046
(02/11/2021)
1051925939372
(03/12/2021)
Superannuation death benefit – interdependency
Was the Beneficiary a death benefits dependant due to being in an interdependency relationship
1051858383424
(30/06/2021)
Pension tax bonus
Whether the allocation of a Pension Transfer Bonus constitutes an assessable contribution
1051919840124
(21/11/2021)
Superannuation death benefit - financial dependency
Whether beneficiaries are death benefits dependants due to being financial dependents of the Deceased just before he died
1051928510540
(13/12/2021)
Deductibility of personal superannuation contributions
Whether a tax deduction can be claimed for personal superannuation contributions
1051820928515
(07/04/2021)
Taxation of superannuation death benefits
Is the beneficiary a death benefits dependant, is death benefit payable non-assessable and non-exempt income, does the Trustee have to withhold any amount of income tax from the death benefits payable
1051924616376
(30/11/2021)
1051922966653
(24/11/2021)
Superannuation death benefit - dependant status of a former spouse
Whether beneficiary a death benefits dependant
1051907697491
(25/10/2021)
Superannuation death benefit
Whether children are death benefit dependants
1051920326857
(23/11/2021)
Superannuation death benefits paid to trustee of deceased estate
Whether death benefits paid from the estate of the deceased to the deceased's testamentary discretionary trust be treated as if these had been paid to death benefits dependants?
1051909642770
(19/10/2021)
1051918420695
(09/11/2021)
Superannuation death benefit – interdependency
Whether beneficiaries are a death benefit dependant
1051914995135
(02/11/2021)
1051918745226
(25/11/2021)
Superannuation benefits
Whether payment is a superannuation member benefit or death benefit
1051919952394
(16/11/2022)
1051921581630
(17/11/2021)
Superannuation death benefit - financial dependency
Whether beneficiaries are a death benefit dependant
1051917327040
(04/11/2021)
Superannuation death benefit Whether beneficiary is a death benefits dependant
1051909071246
(22/10/2021)
Deductibility of personal superannuation contributions Whether taxpayer is entitled to claim a deduction for personal superannuation contributions made to a fund during the 2019-20

Summarised below is the list of private binding rulings given by the ATO since 1 January 2021, as appearing in the Super News:

Private Binding Ruling number Topic  Detail 
1051896855738
(15/09/2021)
Superannuation death benefit – interdependency Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship
1051887348773
(01/09/2021)
Superannuation death benefit – interdependency Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship
1051892305399
(06/09/2021)
Financial dependency Whether beneficiary is a death benefits dependent
1051874751966
(04/08/2021)
CGT retirement concession period  Additional time granted to make the choice to apply the small business retirement exemption
1051826145734
(22/07/2021)
Superannuation death benefits paid to the trustee of a deceased estate Superannuation death benefits paid to the trustee of a deceased estate
1051875696668
(29/07/2021)
Death benefit interdependency Whether beneficiary is a death benefits dependant
1051838730781
(09/07/2021)
Taxation of superannuation death benefit  How the death benefits be treated when the superannuation is paid to an estate which has subsequent beneficiaries
1051852862577
(01/07/2021)
1051859886175
(14/07/2021)
Superannuation guarantee obligations Whether workers are considered common law employees under the Superannuation Guarantee Administration Act 1992 
1051862223080
(06/07/2021) 
Undeducted purchase price of a foreign pension annuity  Entitlement to an undeducted purchase price deductible amount in respect of foreign pension 
1051832194270
(17/06/2021)
Superannuation death benefit Interdependency relationship
1051835860382
(28/05/2021)
Personal superannuation contribution deduction  Deductibility of personal super contributions under section 290-150 ITAA 1997 
1051838016859
(01/06/2021)
Death benefits - meaning of death benefits dependant  Whether deceased died in line of duty for the purposes of section 302-195 ITAA 1997 
1051843855442
(31/05/2021)
Exempt current pension income   Whether a PSTs approach in calculating exempt income on behalf of their pension members is in accordance with ITAA  
1051847992937
(08/06/2021)
Death benefits – interdependency  Whether beneficiary was a death benefits dependant of the Deceased 
1051801853008
1051844037499
(28/05/2021)
Interdependency Whether beneficiary a death benefit dependent
1051844934877
(02/06/2021)
Superannuation lump sum benefit Whether payment from an Australian superannuation fund is tax-free due to a terminal medical condition
1051835322989
(14/05/2021)
Superannuation death benefit - de-facto spouse
Superannuation death benefit - de-facto spouse
1051830499594
(14/05/2021)
Superannuation death benefit
Interdependency relationship 
1051831137624
(06/05/2021)
Death benefit - interdependency Is an adult child a death benefits dependent 
1051801885159
(28/04/2021)
Death benefit - interdependency relationship
Whether beneficiary was a death benefits dependant due to being in an interdependency relationship 
1051805886314
(23/03/2021)
Superannuation guarantee - ordinary time earnings  Which of the various allowances and payments paid to employees are considered ordinary time earnings 
4120081782964
4120081782980
(27/04/2021)
Undeducted purchase price of a foreign pension or annuity 
Entitlement to an undeducted purchase price deductible amount in respect of a foreign pension 
1051807649739
(17/03/2021)
Residency status of a SMSF Will the SMSF satisfy the definition of an Australian superannuation fund with two of four members temporarily living overseas?
1051816405378
(19/03/2021)
Death benefit dependants Is the beneficiary (the spouse) a dependant for tax purposes and is the death benefit paid tax free in the hands of the beneficiary?
1051759494255
(06/04/2021)
1051812182536
1051817808617
(01/04/2021)
Death benefits and interdependency relationship
Are the Deceased's parents death benefits dependants
1051808298030
(24/02/2021)
Superannuation guarantee and ordinary time earnings   Does a car allowance paid to an employee of an employer form part of ordinary time earnings under the Superannuation Guarantee (Administration) Act 1992?  
1051808019804
(22/02/2021)
Superannuation guarantee   Obligation to pay SG while employee performed services for a Government department in another country 
1051798578303
(10/02/2021)
1051804209688
(11/02/2021)
Residency status of a self-managed superannuation fund  SMSF member moving overseas temporarily  
1051793918994
(05/01/2021)
Deductibility of personal superannuation contributions Inability to claim tax deduction for contributions
1051794987548
(14/01/2021)
Pension income Overseas pensions taxable in Australia
1051795225241
(13/01/2021)
Death benefit dependants Dependant status of de facto and adult child
1051796002006
1051796052840
(13/01/2021)
Undeducted purchase price of a foreign pension or annuity Entitlement to a UPP deductible amount
1051772198272
(18/12/2020)
1051792113628
(23/12/2020)
Interdependency relationship Whether beneficiaries are a death benefit dependants by virtue of being in an interdependency relationship
1051789228107
(22/01/2021)
1051798675729
(21/01/2021)
Death benefits and interdependency relationship Whether beneficiary a death benefits dependant
1051790210533
(16/12/2020)
Death benefits Can payment made by the fund be treated as a non- assessable and non-exempt member benefit 
1051798721928
(25/01/2021)
Deductibility of personal superannuation contributions  Is taxpayer entitled to claim a deduction for personal superannuation contribution 
1051794531100
(08/01/2021)
Pension income  Assessability under double taxation agreement 
1051754180223
(02/11/2020)
Superannuation benefits Whether payment made by the Deceased’s fund a superannuation death benefit – member passed away after requesting payment but before payment was made
1051777008391
(18/11/2020)
Lump sum payment from a foreign pension fund  Applicable fund earnings included in assessable earnings
1051777356138
(10/11/2020)
Superannuation – employees  Are the board members of a charity employees for the purposes of Superannuation?
1051777821161
(10/11/2020)
1051784490356
(30/11/2020)
1051784574026
(27/11/2020)
Undeducted purchase price of a foreign pension or annuity Entitled to an undeducted purchase price deductible amount
1051786041602
(01/12/2020)
1051786420087
(02/12/2020)
Lump sum payment from a foreign superannuation fund  Drawdown payments from UK pension scheme be taxed in Australia as lump sum payments

See full list of Private Binding Rulings

Read more