Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:3_45:p3
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 3 cl 45 (pt 3/3)
Character Range: 137196–139002

on which assumptions were made about a future event or other matter, the Commissioner may:
 (a) decline to make the ruling; or
 (b) make such of the assumptions as the Commissioner considers to be most appropriate.

360‑155  Effect on oral ruling if provisions not complied with

 (1) An *oral ruling is taken never to have been made, and never to have been communicated, if any of these provisions applied to the application for the ruling:
 (a) subsection 360‑140(2); or
 (b) subsection 360‑145(1).

 (2) The validity of an *oral ruling is not affected because any other provision of this Act has not been complied with.

Subdivision 360‑D—Miscellaneous

Table of sections

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

360‑175  Application for oral ruling does not affect obligations and powers

  The fact that there has been an application for an *oral ruling does not in the meantime affect:
 (a) your obligation to lodge a return or do any other act; or
 (b) the Commissioner's power to make or amend an assessment.

360‑180  Effect on oral ruling if tax law re‑enacted

  If:
 (a) the Commissioner makes an *oral ruling about an *income tax law (the old law); and
 (b) that law is re‑enacted or remade (with or without modifications, and whether or not the old law is repealed);
the ruling is taken also to be an oral ruling about that law as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.

Note: Ideas in tax laws are not necessarily different just because different forms of words are used. See:

  *                   section 15AC of the Acts Interpretation Act 1901; and

  *                   section 1‑3 of the Income Tax Assessment Act 1997.