Date posted: 29/06/2022 3 min read

ATO Private Binding Rulings 2022

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 News:

Since 19 May 2022 there has been one Private Binding Ruling published on the ATO’s Register of Private Binding Rulings relating to superannuation. 

Private Binding Ruling number Topic  Detail 
 1051952434259 Deductibility of personal superannuation contributions utilizing unused concessional contributions Whether a tax deduction can be claimed for personal superannuation contributions
 1051935254604 Superannuation death benefit – interdependency Whether beneficiary a death benefits dependant of the deceased
 1051964125210 Disability superannuation benefit payment Whether disability superannuation benefit is taxable
1051950892840 Superannuation death benefits Whether payments are death benefits
1051952560805 Downsizer contributions eligibility 10-year ownership condition
1051787738528 Foreign death benefit Assessability of foreign death benefit lump sum payment
1051940294949 Deductible amount of foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051947219173 Superannuation death benefit – interdependency Whether a beneficiary was a death benefits dependant
1051949341105 Deductibility of personal superannuation contributions Availability of tax deduction for personal superannuation contributions
1051953913800 Military pension income Whether military pension paid as a pension or a lump sum assessable in Australia
1051946609017
1051947049615
Undeducted purchase price of a foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051941017255
1051944303492
1051944174282
Undeducted purchase price of a foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051948195954 Deductibility of personal superannuation contributions Requirements for claiming a deduction for personal superannuation contributions not been satisfied
1051928066816
1051928068523
1051940551892
1051940556537
Superannuation death benefit Whether beneficiary is a death benefits dependant due to being in an interdependency relationship
1051936338943 Undeducted purchase price of a foreign pension Entitlement to an undeducted purchase price deductible amount in respect of foreign pension
1051930041032 Superannuation death benefit Whether beneficiary is a death benefits dependant due to being in an interdependency relationship
1051936329308 Superannuation guarantee Whether a Superannuation Guarantee obligation arises in relation to consultancy arrangements

1051934380847
1051934744327
1051934842746

Deductibility of personal superannuation contributions Whether tax deduction can be claimed for personal superannuation contributions under section 290-150
1051936208019
1051936634346
Superannuation death benefit
Whether beneficiaries are death benefits dependents due to being in an interdependency relationship
1051927673475 Superannuation death benefits - interdependency relationship
Whether beneficiary in an interdependency relationship
1051932206400 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
1051934290028
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 Foreign pension income
Whether pension received from foreign country is included in assessable income in Australia
1051885845424
1051912193364
1051915870046
1051925939372
Superannuation death benefit – interdependency
Was the Beneficiary a death benefits dependant due to being in an interdependency relationship
1051858383424 Pension tax bonus
Whether the allocation of a Pension Transfer Bonus constitutes an assessable contribution
1051919840124
Superannuation death benefit - financial dependency
Whether beneficiaries are death benefits dependants due to being financial dependents of the Deceased just before he died
1051928510540
Deductibility of personal superannuation contributions
Whether a tax deduction can be claimed for personal superannuation contributions
1051820928515
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
1051922966653
Superannuation death benefit - dependant status of a former spouse
Whether beneficiary a death benefits dependant
1051907697491
Superannuation death benefit
Whether children are death benefit dependants
1051920326857
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
1051918420695
Superannuation death benefit – interdependency
Whether beneficiaries are a death benefit dependant
1051914995135
1051918745226
Superannuation benefits
Whether payment is a superannuation member benefit or death benefit
1051919952394
1051921581630
Superannuation death benefit - financial dependency
Whether beneficiaries are a death benefit dependant
1051917327040
Superannuation death benefit Whether beneficiary is a death benefits dependant
1051909071246
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 
1051909071246
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
1051896855738
Superannuation death benefit – interdependency Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship
1051887348773
Superannuation death benefit – interdependency Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship
1051892305399
Financial dependency Whether beneficiary is a death benefits dependent
1051874751966
CGT retirement concession period  Additional time granted to make the choice to apply the small business retirement exemption
1051826145734 Superannuation death benefits paid to the trustee of a deceased estate Superannuation death benefits paid to the trustee of a deceased estate
1051875696668 Death benefit interdependency Whether beneficiary is a death benefits dependant
1051838730781  Taxation of superannuation death benefits   Whether death benefit paid to an estate subsequently paid to the legal personal representatives of the spouse tax-free 
1051852862577 
1051859886175 
Superannuation guarantee obligations Whether workers are considered common law employees under the Superannuation Guarantee Administration Act 1992 
1051862223080   Undeducted purchase price of a foreign pension annuity  Entitlement to an undeducted purchase price deductible amount in respect of foreign pension 
1051832194270  Superannuation death benefit Interdependency relationship
1051835860382  Personal superannuation contribution deduction  Deductibility of personal super contributions under section 290-150 ITAA 1997 
1051838016859  Death benefits - meaning of death benefits dependant  Whether deceased died in line of duty for the purposes of section 302-195 ITAA 1997 
1051843855442  Exempt current pension income   Whether a PSTs approach in calculating exempt income on behalf of their pension members is in accordance with ITAA  
1051847992937  Death benefits – interdependency  Whether beneficiary was a death benefits dependant of the Deceased 
 1051801853008 Interdependency Whether beneficiary a death benefit dependent
 1051844934877 Superannuation lump sum benefit Whether payment from an Australian superannuation fund is tax-free due to a terminal medical condition
 1051835322989 Superannuation death benefit - de-facto spouse
Superannuation death benefit - de-facto spouse
 1051830499594 Superannuation death benefit
Interdependency relationship 
 1051831137624 Death benefit - interdependency Is an adult child a death benefits dependent 
 1051801885159 Death benefit - interdependency relationship
Whether beneficiary was a death benefits dependant due to being in an interdependency relationship 
 1051805886314 Superannuation guarantee - ordinary time earnings  Which of the various allowances and payments paid to employees are considered ordinary time earnings 
 4120081782964 Undeducted purchase price of a foreign pension or annuity 
Entitlement to an undeducted purchase price deductible amount in respect of a foreign pension 
 1051807649739 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 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
 1051812182536
 1051817808617
Death benefits and interdependency relationship
Are the Deceased's parents death benefits dependants
 1051808298030  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  Superannuation guarantee   Obligation to pay SG while employee performed services for a Government department in another country 

 1051798578303

 1051804209688 

Residency status of a self-managed superannuation fund  SMSF member moving overseas temporarily  
 1051793918994 Deductibility of personal superannuation contributions Inability to claim tax deduction for contributions
 1051794987548 Pension income Overseas pensions taxable in Australia
 1051795225241 Death benefit dependants Dependant status of de facto and adult child
 1051796002006
 1051796052840
Undeducted purchase price of a foreign pension or annuity Entitlement to a UPP deductible amount
 1051772198272
 1051792113628
Interdependency relationship Whether beneficiaries are a death benefit dependants by virtue of being in an interdependency relationship
 1051789228107   1051798675729 Death benefits and interdependency relationship Whether beneficiary a death benefits dependant
 1051790210533 Death benefits Can payment made by the fund be treated as a non- assessable and non-exempt member benefit 
 1051798721928 Deductibility of personal superannuation contributions  Is taxpayer entitled to claim a deduction for personal superannuation contribution 
 1051794531100  Pension income  Assessability under double taxation agreement 
 1051754180223 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 Lump sum payment from a foreign pension fund  Applicable fund earnings included in assessable earnings
 1051777356138 Superannuation – employees  Are the board members of a charity employees for the purposes of Superannuation?

 1051777821161

 1051784490356

 1051784574026

Undeducted purchase price of a foreign pension or annuity Entitled to an undeducted purchase price deductible amount

 1051786041602

 1051786420087

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

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