Class Ruling

CR 2001/1A3 - Addendum

Income tax: Class Rulings system

Addendum

This Addendum amends Class Ruling CR 2001/1 to take into account the inclusion of indirect tax and excise rulings into the public rulings system following the enactment of Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010. This implements the Government's response to the Board of Taxation's Review of the Legal Framework for the Administration of the GST which recommended harmonising the indirect tax rulings system with the general rulings system.

CR 2001/1 is amended as follows:

1. Paragraph 1

(a) Omit 'may be public rulings under the Taxation Administration Act 1953 ('TAA')'; substitute 'are binding public rulings made under Division 358 of Schedule 1 to the Taxation Administration Act 1953 (TAA)'.

(b) In the fourth dot point omit 'we'; substitute 'the Commissioner'.

2. Paragraph 3

Omit the note.

3. Paragraph 7

Omit the first sentence; substitute:


Being a type of public ruling,[1] the Commissioner derives the power to issue Class Rulings under Division 358 of Schedule 1 to the TAA.

4. Paragraph 12

Omit the last three dot points; substitute:

·
petroleum resource rent tax;
·
indirect tax (including goods and services tax (GST), wine tax and luxury car tax (LCT));
·
excise duty;
·
the administration or collection of the above taxes, levies and duties;
·
product grants or benefits mentioned in section 8 of the Product Grants and Benefits Administration Act 2000 (including energy grants, cleaner fuel grants and product stewardship (oil) benefits); or the administration or payment of the above grants and benefits;
·
net fuel amount, or the administration, collection or payment of a net fuel amount;
·
a net amount, or the administration, collection or payment of a net amount; and
·
a wine tax credit, or the administration or payment of a wine tax credit.

5. Paragraph 17

Omit the third sentence.

6. Paragraph 18

Omit the paragraph; substitute:


18. Each Class Ruling is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth, available from the Commonwealth Copyright Administration. Requests and inquiries concerning reproduction and rights should be addressed to:

Commonwealth Copyright Administration
Copyright and Classification Policy Branch
Attorney-General's Department
3-5 National Circuit
BARTON ACT 2600
or posted at: http://www.ag.gov.au/cca

7. Paragraph 20

(a) Omit the first sentence; substitute:


A request for a Class Ruling should be made in writing.

(b) At the end of the last dot point, insert the footnote:


2 Further information on applying for class rulings is available on the ATO website at www.ato.gov.au.

8. Paragraph 23

Omit 'him or her'; substitute 'the affected person(s)'.

9. Paragraph 24

(a) Omit the heading; substitute:


Testing the Commissioner's views

(b) Omit the first sentence; substitute:


Where the Commissioner is unable to rule favourably, the Commissioner will agree to issue a private ruling in response to a valid application by a proposed participant, to enable the issues to be tested through the relevant review processes.

10. Paragraph 25

Omit the heading; substitute:


When the Commissioner will not rule

11. Paragraph 26

Omit all occurrences of 'ATO'; substitute 'Commissioner'.

12. Paragraphs 27A and 27B

Omit the paragraphs; substitute:


The effect of inconsistent rulings

27A. Where there are inconsistent rulings that both apply to the entity, section 357-75 of Schedule 1 to the TAA sets out rules for determining which ruling may be relied upon, to the extent of the inconsistency. Refer to TR 2006/10 for an explanation of the Commissioner's view on how this provision applies.

13. Paragraph 28

Omit:

Testing our views 24
When we will not rule 25

Insert:

Testing the Commissioner's views 24
When the Commissioner will not rule 25
The effect of inconsistent rulings 27A

14. Related Rulings/Determinations

Insert:


TR 2006/10

15. Legislative references

Insert:

-
Product Grants and Benefits Administration Act 2000 8
-
Copyright Act 1968

16. Other references

Insert:

-
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010
-
Board of Taxation's Review of the Legal Framework for the Administration of the GST

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
6 April 2011

Footnotes


Taxation Ruling TR 2006/10 outlines the system of public rulings.

References

ATO references:
NO 1-24BAU0R

ISSN: 1441-1172