Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 3/7)
Character Range: 1696565–1699377

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

Applying for 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.
 (2A) You or your *legal personal representative must not apply for advice under this section in relation to:
 (a) an *indirect tax law (other than the *fuel tax law); or
 (b) an *excise law.

Making of oral rulings
 (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, considered by the Commissioner for you.
That advice is an oral ruling.
Note: The Commissioner may also decline to make an oral ruling if:
(a) the Commissioner has requested you to give further information under section 357‑105 and you have not given it to the Commissioner; or
(b) the Commissioner considers that the correctness of an oral ruling would depend on which assumptions were made about a future event or other matter (see section 357‑110).
 (4) The Commissioner must give that advice orally and in the manner determined under section 360‑15. That advice must include a registration identifier for the ruling.
Note: The Commissioner must tell you which assumptions the Commissioner made in making the ruling: see section 357‑110.
 (5) You are not entitled to receive a written record of that advice.
Note: However, you may be able to apply for a private ruling on the matter under Division 359.

360‑10  Withdrawing an application for an oral ruling
 (1) You or your *legal personal representative may withdraw an application under section 360‑5 before the Commissioner makes the *oral ruling.
 (2) The withdrawal must be done orally and in the manner determined under section 360‑15.

360‑15  Commissioner determinations
  The Commissioner must, by writing, determine:
 (a) the manner in which oral applications are to be made under section 360‑5 or are to be withdrawn; and
 (b) the manner in which the Commissioner is to give oral advice under that section.

Division 361—Non‑ruling advice and general administrative practice

Table of sections
361‑5 Non‑ruling advice and general administrative