Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:3_1:p3
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 3 cl 1 (pt 3/5)
Character Range: 116624–119476

the Commissioner's satisfaction; and
 (b) if you make the application on behalf of another person, identify the other person to the Commissioner's satisfaction; and
 (c) give whatever information, in whatever form, the Commissioner requires in order to make the ruling.

 (3) You may withdraw the application before the ruling is made. You must do so orally, either in person or by live 2‑way conversation using a method of communication approved by the Commissioner.

360‑40  Further information may be sought

  If the Commissioner considers that:
 (a) the ruling cannot be made without further information; and
 (b) if that information were given, there would be no reason for the Commissioner not to comply with your application;
the Commissioner must request you to give that information to him or her.

Subdivision 360‑B—How the Commissioner is to deal with the application

Table of sections

Exercise of powers by delegate

360‑60  Delegated power must be exercised at specified place

If the application relates only to basic categories

360‑65 When Commissioner must make oral ruling
360‑70 Basic categories of assessable income
360‑75 Basic categories of exempt income
360‑80 Basic categories of deductions
360‑85 Basic categories of tax offsets

If the application involves additional categories

360‑100 When Commissioner must make oral ruling if satisfied that your tax affairs and inquiry are simple
360‑105 Additional categories of assessable income
360‑110 Additional categories of deductions
360‑115 Additional categories of tax offsets

If the application is successful

360‑120 Making the oral ruling

Exercise of powers by delegate

360‑60   Delegated power must be exercised at specified place

 (1) If the Commissioner delegates to a person a function or power the Commissioner has under this Division, the person must perform the function, or exercise the power, only at places specified in the delegation.

 (2) If the person is at such a place, he or she may, in order to perform the function or exercise the power, communicate with a person who is not at such a place by live 2‑way conversation using a method approved by the Commissioner.

If the application relates only to basic categories

360‑65  When Commissioner must make oral ruling

 (1) The Commissioner must comply with your application if he or she is satisfied that:
 (a) your application complies with Subdivision 360‑A; and
 (b) your assessable income for the inquiry period consisted only of one or more items covered by section 360‑70; and
 (c) during the inquiry period no *CGT event happened from which you could have made a *capital gain or *capital loss (even if you did not make one from the event); and

Note: You are not disqualified by having an unapplied net capital loss for a previous income year.
 (d) your *exempt income (if any) for