Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_4:p2
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 4 (pt 2/4)
Character Range: 73047–75856

information that the Commissioner did not consider when making the ruling.

 (2) For information you do not have, the Commissioner must tell you what the information is and give you a reasonable opportunity to respond before allowing or disallowing the objection.

 (3) However, if the Commissioner considers that the additional information is such that the *scheme to which the application related is materially different from the scheme to which the ruling relates:
 (a) the Commissioner must request the applicant to make an application for another *private ruling; and
 (b) the objection is taken not to have been made.

359‑70  Successful objection decision alters ruling

  A *private ruling has effect as altered by an objection decision (within the meaning of Part IVC) made by the Commissioner if:
 (a) the Commissioner made the decision allowing, wholly or in part, a taxation objection (within the meaning of that Part) against the ruling; and
 (b) the period in which an appeal against, or an application for the review of, the decision may be made has ended without such an appeal or application being made.

Note: See sections 14ZZC and 14ZZN for the time limits.

Division 360—Oral rulings

Guide to Division 360

360‑1  What this Division is about

      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 on 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.
Note: Division 357 has some common rules that affect oral rulings.

Table of sections

Oral rulings

360‑5 Applying for and making of oral rulings
360‑10 Withdrawing an application for an oral ruling
360‑15 Commissioner determinations

Oral rulings

360‑5  Applying for and making of oral rulings

 (1) If you are an individual, you or your *legal personal representative may apply to the Commissioner for advice on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme.

Note: Section 357‑55 specifies the relevant provisions.

 (2) An application under this section must be made orally and in the manner determined under section 360‑15.

 (3) The Commissioner must give you or your *legal personal representative that advice unless:
 (a) the Commissioner considers that the advice sought relates to a *business matter or a complex matter; or
 (b) the matter sought to be ruled on is already being, or has been,