Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_3:p1
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/7)
Character Range: 52789–55785

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.

 (2) If 3 or more rulings apply to you and the rulings are inconsistent, apply the rules in the table 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 (b) that provision is re‑enacted or remade (with or without modifications, and whether or not the old provision is repealed);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 electronically.

357‑100  Evidence

  The production of:
 (a) a *public ruling or *private ruling; or
 (b) a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner, purporting to be a copy of the ruling or of a notice of withdrawal of a public ruling;
is conclusive evidence of the proper making of the ruling, or of the withdrawal of the public ruling.

Common rules for private and oral rulings

357‑105  Further information must be sought

 (1) If the Commissioner considers that further information is required to make a *private ruling or an *oral ruling, the Commissioner must request the applicant to give that information to him or her.

Note: The Commissioner should make a private ruling within 60 days. However,