When we would not give a class ruling

We may decline to give you a class ruling in some circumstances, including (but not limited to):

  • The request is frivolous or vexatious – including requests where any of the following apply:
    • the scheme is only hypothetical; that is the scheme the application relates to is not being carried out and is not seriously contemplated by the applicant
    • there is no realistic chance of implementing the scheme
    • the scheme is revised or additional information provided, indicating that there is, in fact, no settled scheme on which we may rule.
  • The ruling, or circumstances associated with the ruling, could reasonably be misleading to participants, including requests
    • where the government has announced a change to the law on which we've been asked to rule
    • about general anti-avoidance provisions
    • where the material provided in support of the application cannot reasonably be relied on.
  • It is our opinion that insufficient information has been provided despite our request for additional information, including requests where material provided is inconsistent, inaccurate or contains errors so the scheme can't be determined.
  • It is our opinion that it is unreasonable to comply with the application given the extent of resources available or other relevant matters. For example, we may refuse to issue a class ruling
    • in the case of protracted and very time consuming matters to which we can't devote resources
    • where the issues are sufficiently covered by a previously issued public ruling
    • where statutory or other government requirements (such as prospectuses, licences, approvals) have not and are not expected to be met, have expired or been withdrawn, or are expected to expire or be withdrawn in the near future.
Last modified: 12 Jan 2015QC 43591