Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
If you are an individual, you or your *legal personal representative may apply to the Commissioner for advice on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme.
Section 357-55 specifies the relevant provisions.
An application under this section must be made orally and in the manner determined under section 360-15 . 360-5(2A)
You or your *legal personal representative must not apply for advice under this section in relation to:
(a) an *indirect tax law (other than the *fuel tax law); or
(b) an *excise law.
The Commissioner must give you or your *legal personal representative that advice unless:
(a) the Commissioner considers that the advice sought relates to a *business matter or a complex matter; or
(b) the matter sought to be ruled on is already being, or has been, considered by the Commissioner for you.
That advice is an oral ruling .
The Commissioner may also decline to make an oral ruling if:
The Commissioner must give that advice orally and in the manner determined under section 360-15 . That advice must include a registration identifier for the ruling.
The Commissioner must tell you which assumptions the Commissioner made in making the ruling: see section 357-110 .360-5(5)
You are not entitled to receive a written record of that advice.
However, you may be able to apply for a private ruling on the matter under Division 359 .