Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 11/14)
Character Range: 1664300–1666916

any of the following:
 (a) *tax;
 (b) *Medicare levy;
 (c) fringe benefits tax;
 (d) *franking tax;
 (e) *withholding tax;
 (f) *mining withholding tax;
 (fa) *petroleum resource rent tax;
 (fb) *indirect tax;
 (fc) *excise duty;
 (fd) levy under the Major Bank Levy Act 2017;
 (fe) *Laminaria and Corallina decommissioning levy;
 (ff) *build to rent development misuse tax;
 (fg) *Australian IIR/UTPR tax;
 (fh) *Australian DMT tax;
 (g) the administration or collection of those taxes, levies and duties;
 (h) a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000, or the administration or payment of such a grant or benefit;
 (i) a *net fuel amount, or the administration of a net fuel amount;
 (ia) an *assessed net fuel amount, or the collection or payment of an assessed net fuel amount;
 (j) a *net amount, or the administration of a net amount;
 (ja) an *assessed net amount, or the collection or payment of an assessed net amount;
 (k) a *wine tax credit, or the administration or payment of a wine tax credit.

357‑60  When rulings are binding on the Commissioner
 (1) Subject to subsection (5), a ruling binds the Commissioner in relation to you (whether or not you are aware of the ruling) if:
 (a) the ruling applies to you; and
 (b) you rely on the ruling by acting (or omitting to act) in accordance with the ruling.
Example 1: A public ruling is expressed to apply to a class of entities in relation to a particular scheme. Tim is a member of that class of entities and he is one of a number of taxpayers who enter into that scheme. The ruling applies to Tim.
 Tim relies on the ruling by lodging an income tax return that is in accordance with the ruling.
 Under the ruling, Tim's deductions in relation to the scheme are worked out to be a particular amount. Because Tim has relied on the ruling, the Commissioner must use that amount in making Tim's assessment (unless Tim stops relying on the ruling or the law is more favourable to him: see sections 357‑65 and 357‑70).
Example 2: Cecelia applies for, and obtains, a private ruling that, when she makes a payment in specified circumstances, she would not have to withhold an amount under a relevant provision. Cecelia makes the payment in the circumstances specified in the ruling, so the ruling applies to her.
 Cecelia relies on the ruling by not withholding an amount from the payment. The Commissioner must not apply the provision in relation to Cecelia in a way that is inconsistent with the ruling (unless Cecelia stops relying on the ruling or the law is more favourable to her: see sections