Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 1/7)
Character Range: 1672841–1675897

3                                                                 A *private ruling or an *oral ruling  A *public ruling                       The earlier ruling is taken not to have been made if, when the later ruling is made:
                                                                                                                                               (a) the income year or other period to which the rulings relate has not begun; and
                                                                                                                                               (b) the *scheme to which the rulings relate has not begun to be carried out.
                                                                                                                                               Otherwise, you may rely on either ruling.

 (1A) If:
 (a) 2 inconsistent *indirect tax or excise rulings apply to you; and
 (b) the rulings are both *public rulings;
then, to the extent of the inconsistency, you may rely on either of the rulings.
 (1B) If:
 (a) 2 inconsistent *indirect tax or excise rulings apply to you; and
 (b) at least one of the rulings is not a *public ruling;
then, to the extent of the inconsistency:
 (c) the later ruling is taken to apply from the later of:
 (i) the time it is made; and
 (ii) the time (if any) specified in the ruling as being the time from which it begins to apply; and
 (d) the earlier ruling is taken to cease to apply at that later time.
 (2) If 3 or more rulings apply to you and the rulings are inconsistent, apply the rules in this section to each combination of 2 rulings in the order in which they were made.

357‑80  Contracts for schemes
  For the purposes of this Part, if a contract requiring a *scheme has been entered into, the scheme is taken to have begun to be carried out.

357‑85  Effect on ruling if relevant provision re‑enacted
  If:
 (a) the Commissioner makes a ruling about a relevant provision (the old provision); and
 (b) that provision is re‑enacted or remade (with or without modifications, and whether or not the old provision is repealed);
the ruling is taken also to be a ruling about that provision as re‑enacted or remade (the new provision), but only so far as the new provision expresses the same ideas as the old provision.
Note 1: Section 357‑55 specifies the relevant provisions.
Note 2: Ideas in taxation provisions 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.

357‑90  Validity of ruling not affected by formal defect
  The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with.

Common rules for public and private rulings

357‑95  Electronic communications
  A communication between the Commissioner and another entity made for the purposes of a *public ruling or *private ruling may be made