Class Ruling

CR 2001/1A - Addendum

Class Rulings system

FOI status:

may be released


The following changes clarify Class Ruling CR 2001/1.

Omit paragraph 7 and substitute:

7. Being a type of public ruling, the Commissioner derives the power to issue Class Rulings under Part IVAAA of the Taxation Administration Act 1953 ('TAA'). The Commissioner has an unfettered discretion as to whether or not to issue a Class Ruling in relation to any particular arrangement, and this applies whether the Class Ruling has been requested or not.

Omit paragraph 19 and substitute:

19. An entity may specifically request a Class Ruling. Furthermore, whenever an entity requests advice about the application of the tax law to a specific class of persons in relation to a particular arrangement, it will be treated as a request for a Class Ruling (or Product Ruling if more appropriate). ATO staff are to also give consideration to preparing a Class Ruling in those situations where a member of a class of persons affected by a particular arrangement requests a private ruling on the arrangement. Similarly, ATO staff are to give consideration to preparing a Class Ruling where they otherwise identify an arrangement that has tax consequences for a class of persons.

Omit the first sentence in paragraph 21 and replace with:

21. The issue/publication of a Class Ruling in relation to a particular arrangement is generally conditional upon the requesting entity:

Insert the following sentence at the end of paragraph 24:

This does not preclude the Commissioner from also issuing a Class Ruling on the arrangement, though this will generally only be done where the relevant entity agrees to it.

Insert before the first dot-point in sub-paragraph 26 (b):

the Government has announced a change to the law upon which the Commissioner has been asked to rule;

Commissioner of Taxation
16 October 2002


ATO references:
NO T2002/011971

ISSN: 1445 2014