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.