Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_4:p3
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 4 (pt 3/4)
Character Range: 75620–78502

or your *legal personal representative that advice unless:
 (a) the Commissioner considers that the advice sought relates to a *business matter or a complex matter; or
 (b) the matter sought to be ruled on is already being, or has been, considered by the Commissioner for you.
That advice is an oral ruling.

Note: The Commissioner may also decline to make an oral ruling if:

(a) the Commissioner has requested you to give further information under section 357‑105 and you have not given it to the Commissioner; or

(b) the Commissioner considers that the correctness of an oral ruling would depend on which assumptions were made about a future event or other matter (see section 357‑110).

 (4) The Commissioner must give that advice orally and in the manner determined under section 360‑15. That advice must include a registration identifier for the ruling.

Note: The Commissioner must tell you which assumptions the Commissioner made in making the ruling: see section 357‑110.

 (5) You are not entitled to receive a written record of that advice.

Note: However, you may be able to apply for a private ruling on the matter under Division 359.

360‑10  Withdrawing an application for an oral ruling

 (1) You or your *legal personal representative may withdraw an application under section 360‑5 before the Commissioner makes the *oral ruling.

 (2) The withdrawal must be done orally and in the manner determined under section 360‑15.

360‑15  Commissioner determinations

  The Commissioner must, by writing, determine:
 (a) the manner in which oral applications are to be made under section 360‑5 or are to be withdrawn; and
 (b) the manner in which the Commissioner is to give oral advice under that section.

Division 361—Non‑ruling advice and general administrative practice

Table of sections

361‑5 Non‑ruling advice and general administrative practice

361‑5  Non‑ruling advice and general administrative practice

 (1) You are not liable to pay the *general interest charge or the *shortfall interest charge under a relevant provision to the extent that the charge would relate to a *shortfall amount or a *scheme shortfall amount that was caused by:
 (a) you reasonably relying in good faith on:
 (i) advice (other than a ruling) given to you or your *agent by the Commissioner; or
 (ii) a statement in a publication approved in writing by the Commissioner;
  unless the advice, or the statement or publication, is labelled as non‑binding; or
 (b) you reasonably relying in good faith on the Commissioner's general administrative practice.

Note 1: Section 357‑55 specifies the relevant provisions.

Note 2: Section 284‑215 also provides protection from administrative penalties for similar reliance on advice, statements or general administrative practice.

 (2) However, subsection (1) does not apply to any *general interest charge accruing more than 21 days