Class rulings are public rulings that enable the Commissioner to provide legally binding advice in response to a request from an entity seeking advice about the application of a relevant provision to a specific class of persons, in relation to a particular scheme.
The purpose of a class ruling is to provide certainty to participants and minimise the need for individual participants to seek private rulings.
Class ruling CR 2001/1 and addendums provide detailed information on the class ruling process.
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