Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:3_45:p1
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 3 cl 45 (pt 1/3)
Character Range: 132393–135114

45           Subsection 23AB(7)          Salary, wages and allowances for service as a member of United Nations forces

If the application is successful

360‑120  Making the oral ruling

 (1) The Commissioner makes the ruling by communicating its contents to you orally, either in person or by live 2‑way conversation using a method approved by the Commissioner. The ruling is made at the time of the communication.

 (2) The communication must:
 (a) set out the matter ruled on; and
 (b) identify the person to whom, and the *income tax law, the income year and the *oral ruling arrangement to which, the ruling relates; and
 (c) indicate that the ruling is an *oral ruling; and
 (d) if the correctness of the ruling depends on an assumption—set out details of the assumption; and
 (e) include a registration identifier for the ruling.

 (3) You are not entitled to receive a written record of the communication.

Note: However, you may be able to apply for a private ruling on the matter under Part IVAA.

 (4) Neither you nor anyone else is entitled to object against the ruling under Part IVC. The ruling is not a taxation decision for the purposes of that Part.

Note: However, you may be able to apply for a private ruling on the matter under Part IVAA. A rulee who is dissatisfied with a private ruling may object against it under Part IVC.

Subdivision 360‑C—When Commissioner must or can refuse the application

Table of sections

360‑140 Aspects of your tax affairs that disqualify you
360‑145 Other grounds on which application must or can be refused
360‑150 Assumptions in making private ruling
360‑155 Effect on oral ruling if provisions not complied with

360‑140  Aspects of your tax affairs that disqualify you

 (1) The Commissioner must not comply with your application unless he or she is satisfied that:
 (a) throughout the *inquiry period you were an Australian resident; and
 (b) at no time during the inquiry period did you carry on a *business; and
 (c) at no time during the inquiry period were you a *withholder; and
 (d) your assessable income for the inquiry period did not include an amount in respect of a *non‑cash benefit.

 (2) The Commissioner must not comply with your application if:
 (a) your assessable income or *exempt income for the *inquiry period included an amount arising from a transaction with your *associate; or
 (b) your deductions for the inquiry period included an amount you paid to your *associate; or
 (c) an anti‑avoidance provision applies to you in relation to the income year to which your application relates.

360‑145  Other grounds on which application must or can be refused

 (1) The Commissioner must not comply with your application if:
 (a) there