TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 360 - Oral rulings  

Guide to Division 360  

SECTION 360-1   WHAT THIS DIVISION IS ABOUT  


An oral ruling is an expression of the Commissioner ' s opinion of the way in which a relevant provision applies, or would apply, to you. Oral rulings are given an oral application by you or your legal personal representative.

Oral rulings can only be given for individuals.

The Commissioner must give the ruling unless he or she considers that the advice you are seeking relates to a business matter or a complex matter.

The Commissioner must give the ruling orally and must give you a registration identifier for the ruling.

Note:

Division 357 has some common rules that affect oral rulings.


TABLE OF SECTIONS
TABLE OF SECTIONS
Oral rulings
360-5 Applying for and making of oral rulings
360-10 Withdrawing an application for an oral ruling
360-15 Commissioner determinations




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.