TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 5 - Administration
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.
Division 357 has some common rules that affect oral rulings.
|360-5||Applying for and making of oral rulings|
|360-10||Withdrawing an application for an oral ruling|