Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p12
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 12/14)
Character Range: 1666689–1669251

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 357‑65 and 357‑70).
Example 3: Cathie obtains a private ruling that a type of supply she makes is GST‑free. She relies on the ruling by:
(a) giving her customers invoices that show no GST payable on the supplies; and
(b) lodging her GST return on the basis that the supplies are GST‑free.
 The Commissioner must administer the GST law in relation to Cathie on the basis that the supplies to which the ruling relates are GST‑free. This does not apply if Cathie stops relying on the ruling, such as by issuing tax invoices that show GST payable on the supplies: see paragraph (1)(b).
Note 1: A ruling about the amount of tax payable that binds the Commissioner provides protection in relation to that amount. There is no shortfall interest charge or tax shortfall penalty payable in respect of that amount as there can be no shortfall in tax payable.
Note 2: A ruling about the operation of a provision would stop applying to you if the provision is repealed, or is amended to have a different effect. However, if the provision is re‑enacted and expresses the same ideas as the old provision, the ruling would still apply: see section 357‑85.
 (2) You may rely on the ruling at any time unless prevented from doing so by a time limit imposed by a *taxation law. It is not necessary to do so at the first opportunity.

GST rulings
 (3) The *GST payable on a *supply or importation is the amount worked out in accordance with a ruling (if any) that:
 (a) relates to the GST payable on the supply or importation; and
 (b) binds the Commissioner in relation to the supplier or importer.
Note: The ruling will stop affecting the GST payable if the supplier or importer stops relying on the ruling: see paragraph (1)(b).
 (4) Subsection (3) does not apply for the purposes of an objection to the ruling under section 359‑60.

Indirect tax rulings
 (5) An *indirect tax or excise ruling (except to the extent that the ruling relates to an *excise law) binds the Commissioner in relation to:
 (a) an entity (the representative entity) that is:
 (i) the *representative member of a *GST group; or
 (ii) the *joint venture operator of a *GST joint venture; or
 (iii) the *representative of an *incapacitated entity; and
 (b) an entity (the member entity) that is:
 (i) a *member of the GST group; or
 (ii) a *participant in the GST joint venture;