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In order to bring the authorisations into line with current work practices, new instruments of authorisation have been executed for all relevant business lines or other organisational units covering the making of decisions in relation to private rulings, including the issue and withdrawal of private rulings.

These authorisations apply only to persons who make decisions in relation to private rulings in the proper course of their duties. An Authorised Officer will normally make such decisions in their role as a manager or technical leader of an organisational unit. In other cases the Authorised Officer will be a topic specialist in another organisational unit, such as the Centres of Expertise.

New instruments of authorisation for private rulings have been executed setting out the minimum level at which officers are authorised to make decisions in relation to private rulings in the course of their duties. These authorisations are now in effect.

Taxpayers do not have to ensure that the tax officer dealing with their ruling request is authorised to do so, nor do taxpayers have to ascertain the Australian Public Service (APS) level of the officer dealing with their request.

The relevant Delegates of the Commissioner of Taxation have executed instruments of authorisation as follows: Business Line or Organisational Unit Minimum level of officer authorised to issue or withdraw private rulings Centres of Expertise APS 6 Excise EL 1 GST APS 6 High Wealth Individuals Project EL 2 INB APS 6 LB&I EL 2 SB EL 1 Superannuation APS 6 Tax Counsel Network (OCTC) EL2 Tax Planners Project EL 2

Not all officers at the levels shown in the table above are authorised to issue or withdraw private rulings within their business line or organisational unit. For instance, an officer at the appropriate level who does not issue private rulings in the proper course of their duties, such as the manager of a support unit, is not authorised to issue private rulings.

An Authorised Officer may only approve private rulings where they are authorised within an organisational unit or as a subject matter expert. For example, an Authorised Officer for GST is not authorised to issue a private ruling on an Income Tax matter.

Where an officer makes a decision in relation to a private ruling outside of the proper course of their duties, then this decision will not be properly authorised. Where necessary in such situations, an Authorised Officer may have to make a fresh decision in relation to the private ruling in the proper course of their duties.

These authorisations are one of a number of measures that ensure the integrity and quality of private rulings.