Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:3_1:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 3 cl 1 (pt 2/5)
Character Range: 114362–116893

other person is under 18 and you have in relation to him or her all the duties, powers, responsibilities and authority which, by law, a parent has in relation to his or her child; or
 (c) the other person is under a legal disability because of a mental impairment, and you hold an enduring power of attorney in relation to him or her; or
 (d) the other person:
 (i) is under 18; or
 (ii) has a physical or mental impairment;
  and an *Australian law authorises you to act on his or her behalf in matters including his or her *tax affairs.

 (3) If you apply on another person's behalf, the rest of this Division has effect as if the other person had made the application himself or herself, but:
 (a) you may communicate with the Commissioner, and otherwise deal with him or her, as if you were the other person; and
 (b) the Commissioner may communicate with you, and otherwise deal with you, as if you were the other person.

360‑30  What the application can cover

 (1) The application may relate to:
 (a) a past income year; or
 (b) the income year in which the application is made.
It cannot relate to a future income year, or to more than one income year.

 (2) An oral ruling arrangement is:
 (a) an action; or
 (b) a course of action; or
 (c) a course of conduct; or
 (d) a transaction;
that has been, is being, or is proposed to be, engaged in, entered into or carried out, but only if none of the parties to it is an *associate of any of the others.

 (3) The application may be for a ruling on the way in which the Commissioner would act under the *income tax law to which the application relates.

 (4) Subsection (3) covers the following kinds of acts:
 (a) forming an opinion; or
 (b) refusing or failing to form an opinion; or
 (c) attaining a state of mind; or
 (d) refusing or failing to attain a state of mind; or
 (e) making a determination; or
 (f) refusing or failing to make a determination; or
 (g) exercising a power; or
 (h) refusing or failing to exercise a power.

360‑35  How the application is to be made

 (1) You must make the application orally, either in person or by live 2‑way conversation using a method of communication approved by the Commissioner.

 (2) When making the application, you must:
 (a) identify yourself to the Commissioner's satisfaction; and
 (b) if you make the application on behalf of another person, identify the other person to the Commissioner's satisfaction; and
 (c) give whatever information, in whatever form, the Commissioner requires in order to make the ruling.