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 359 - Private rulings  

Private rulings  

SECTION 359-35   DEALING WITH APPLICATIONS  

359-35(1)  
The Commissioner must comply with an application for a *private ruling and make the ruling. However, this obligation is subject to subsections (2) and (3).

359-35(2)  
The Commissioner may decline to make a *private ruling if:


(a) the Commissioner considers that making the ruling would prejudice or unduly restrict the administration of a *taxation law; or


(b) the matter sought to be ruled on is already being, or has been, considered by the Commissioner for you.

359-35(3)  
The Commissioner may also decline to make a *private ruling if the matter sought to be ruled on is how the Commissioner would exercise a power under a relevant provision and the Commissioner has decided or decides whether or not to exercise the power.

Example:

Michael applies for a private ruling on the way in which the Commissioner might exercise the Commissioner ' s discretion under section 255-10 (deferring the payment time). Rather than make the ruling, the Commissioner decides to defer the time at which an amount would otherwise be payable by Michael.

Note:

The Commissioner may also decline to make a private ruling if:

  • (a) the Commissioner has requested the applicant to give further information under section 357-105 and the applicant has not given it to the Commissioner within a reasonable time; or
  • (b) the Commissioner considers that the correctness of a private ruling would depend on which assumptions were made about a future event or other matter (see section 357-110 ).
  • 359-35(4)  
    The Commissioner must give the applicant written reasons for declining to make a *private ruling.




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