Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 4/7)
Character Range: 1680796–1683575

if the scheme has begun to be carried out when the ruling is published and:
 (a) the ruling changes the Commissioner's general administrative practice; and
 (b) the ruling is less favourable to you than the practice.

358‑15  When a public ruling ceases to apply
 (1) A *public ruling may specify the time at which it ceases to apply.
 (2) If a *public ruling does not do this, it applies until it is withdrawn.

Withdrawing public rulings

358‑20  Withdrawing public rulings
 (1) The Commissioner may, by notifiable instrument, withdraw a *public ruling, either wholly or to an extent.
 (2) The withdrawal takes effect from the time specified in the instrument. That time must not be before the day after the instrument is registered on the Federal Register of Legislation under the Legislation Act 2003.
 (3) To the extent that a *public ruling, other than an *indirect tax or excise ruling, is withdrawn, it continues to apply to *schemes to which it applied that had begun to be carried out before the withdrawal but does not apply to schemes that begin to be carried out after the withdrawal.
Note: A scheme is taken to have begun to be carried out if a contract requiring the scheme has been entered into: see section 357‑80.

Division 359—Private rulings

Guide to Division 359

359‑1  What this Division is about

      A private ruling is an expression of the Commissioner's opinion of the way in which a relevant provision applies, or would apply, to you in relation to a specified scheme. Private rulings are usually made on application by you, your agent or your legal personal representative.
      The Commissioner must make the ruling applied for, except in certain cases. If you are entitled to receive a ruling, you can object if the Commissioner takes too long to make it.
      The Commissioner must record the ruling in writing and give a copy of it to you. The ruling must include certain details.
      If you are dissatisfied with the ruling, you may object to it.
Note: Division 357 has some common rules that affect private rulings.

Table of sections

Private rulings
359‑5 Private rulings
359‑10 Applying for a private ruling
359‑15 Private rulings to be given to applicants
359‑20 Private rulings must contain certain details
359‑25 Time of application of private rulings
359‑30 Ruling for trustee of a trust
359‑35 Dealing with applications
359‑40 Valuations
359‑45 Related rulings
359‑50 Delays in making private rulings
359‑55 Revised private rulings
359‑60 Objections, reviews and appeals relating to private rulings
359‑65 Commissioner may consider new information on objection
359‑70 Successful objection decision alters ruling

Private rulings

359‑5  Private rulings
 (1) The Commissioner may, on application, make a written ruling on the way