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You can apply for a short-process ruling if you meet the following requirements:

  • You must have a yearly gross income of $20 million or less in the previous tax year
  • Any joint applicants must each have a yearly gross income of $20 million or less in the previous tax year
  • Applicants that did not exist in the previous tax year will need to estimate the annual gross income for the current tax year instead
  • Applicants that only existed for part of the previous tax year will need to pro-rate the income by dividing the annual gross income by the number of whole months that the applicant was in existence
  • If an applicant belongs to a group of companies, the group as a whole must meet the eligibility requirements.
  • The tax question must be about an amount of tax (except for provisional tax), duty or levy expected to be less than $1 million in total for the relevant year.

Private rulings

If you cannot apply for a short-process ruling because you do not meet the requirements, you may still be able to apply for a private ruling.

Private rulings - Tax technical

Short-process ruling eligibility tool

Use this tool to find out if you are eligible to apply for a short-process ruling.