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 357 - Object and common rules  

Subdivision 357-B - Common rules for rulings  

Common rules for private and oral rulings

SECTION 357-105   FURTHER INFORMATION MUST BE SOUGHT  

357-105(1)  
If the Commissioner considers that further information is required to make a *private ruling or an *oral ruling, the Commissioner must request the applicant to give that information to him or her.

Note:

The Commissioner should make a private ruling within 60 days. However, if the Commissioner requests further information under this section, that period is extended: see subsection 359-50(2) .

357-105(2)  
The Commissioner may decline to make the ruling if the applicant does not give the information to the Commissioner within a reasonable time.

Note:

The Commissioner must give the applicant written reasons for declining to make a private ruling: see section 359-35 .


 

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