Taxation Administration Act 1953


Note: See section 3AA .

Chapter 5 - Administration  


Division 359 - Private rulings  

Private rulings  


The Commissioner must comply with an application for a *private ruling and make the ruling. However, this obligation is subject to subsections (2) and (3).

The Commissioner may decline to make a *private ruling if:

(a) the Commissioner considers that making the ruling would prejudice or unduly restrict the administration of a *taxation law; or

(b) the matter sought to be ruled on is already being, or has been, considered by the Commissioner for you.

The Commissioner may also decline to make a *private ruling if the matter sought to be ruled on is how the Commissioner would exercise a power under a relevant provision and the Commissioner has decided or decides whether or not to exercise the power.


Michael applies for a private ruling on the way in which the Commissioner might exercise the Commissioner ' s discretion under section 255-10 (deferring the payment time). Rather than make the ruling, the Commissioner decides to defer the time at which an amount would otherwise be payable by Michael.


The Commissioner may also decline to make a private ruling if:

  • (a) the Commissioner has requested the applicant to give further information under section 357-105 and the applicant has not given it to the Commissioner within a reasonable time; or
  • (b) the Commissioner considers that the correctness of a private ruling would depend on which assumptions were made about a future event or other matter (see section 357-110 ).
  • 359-35(4)  
    The Commissioner must give the applicant written reasons for declining to make a *private ruling.


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