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  • When we would not give a private ruling

    We may decline to give a private ruling in some circumstances, including if:

    • we're considering, or have already considered, this issue for you – for example    
      • in an audit relating to the particular question
      • where you have objected to a decision on the same matter
      • where we have decided the matter when making an assessment
    • we ask you to provide information we need and you don't provide it within a reasonable time
    • we consider that making the ruling would prejudice or unduly restrict the administration of the law – for example  
      • your application is frivolous or vexatious
      • you're not seriously contemplating the arrangement you describe
      • making the ruling would not have any practical consequences for you – for example if the transaction in question occurred in the past and the amendment period has expired
    • the Commissioner of Taxation chooses to exercise a particular power available under the law, rather than provide advice on how that power would be exercised
    • we consider that the correctness of a private ruling will depend on certain assumptions and we choose not to make a ruling subject to those assumptions
    • you decline to pay the cost of obtaining an accurate valuation.

    See also:

    Last modified: 15 Sep 2017QC 40431