Document ID: chunk:federal_register_of_legislation:C2004C01086:front:0:p3
Version: federal_register_of_legislation:C2004C01086
Segment Type: other
Provision Reference: 
Character Range: 7323–11328

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

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

360‑100When 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
Subdivision 360‑C—When Commissioner must or can refuse the application

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 oral ruling
360‑155.....Effect on oral ruling if provisions not complied with
Subdivision 360‑D—Miscellaneous

360‑175Application for oral ruling does not affect obligations and powers
360‑180................Effect on oral ruling if tax law re‑enacted

Part 2—Consequential amendment of Act
Income Tax Assessment Act 1936

170BCA Effect of oral ruling on tax other than withholding tax.........
170BDA Assessment of tax other than withholding tax if public and oral rulings conflict
170BDB Assessment of tax other than withholding tax if private and oral rulings conflict
170BDC Assessment of tax other than withholding tax if public, private and oral rulings conflict

Schedule 4—Payment, ABN and identification verification system

Part 1—Amendment of the Taxation Administration Act 1953

Part 5‑30—Payment, ABN and identification verification system
Division 400—Guide to Part 5‑30
400‑1..............................What Part 5‑30 is about
400‑5...The payment, ABN and identification verification system
Division 405—Transaction reporting by purchasers
405‑5.............Payments to which this Division applies
405‑10.......................Reporting requirements
405‑15.................Invoices produced by purchasers
Division 410—Transaction reporting by suppliers
410‑5.............Payments to which this Division applies
410‑10.......................Reporting requirements
410‑15.................Invoices produced by purchasers
Division 415—Verification of suppliers' ABNs by purchasers
415‑5.............Payments to which this Division applies
415‑10..................ABN verification requirements
415‑15..............Method of obtaining ABN verification
415‑20..............Verification applies to later payments
Division 417—Verification of suppliers' identities by purchasers
417‑5.............Payments to which this Division applies
417‑10.................Identity verification requirements
417‑15............Method of obtaining identity verification
417‑20..............Verification applies to later payments
Division 420—Penalties for not reporting or verifying
420‑5..............Failing to report or verify: civil penalty
Division 425—Other matters
425‑20........................Constructive payment
425‑25..................................Non‑cash benefits
425‑30........Amounts to be expressed in Australian currency

Part 2—Application of amendments

Schedule 5—TFN declarations and certain annual reports

Part 1—Amendments
Income Tax Assessment Act 1936

202AA Definition of eligible PAYG payment
Division 3—Quotation of tax file numbers by recipients of eligible PAYG payments
202C TFN declarations by recipients of eligible PAYG payments.....
202CC Making a replacement TFN declaration in place of an ineffective declaration
202CF Payer must notify Commissioner if no TFN declaration by recipient
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