Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p7
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 7/7)
Character Range: 1688237–1690583

request further information: see section 357‑105.
 (2) If the Commissioner refers the valuation to a valuer, the Commissioner must tell the applicant that he or she has done so.
 (3) When the valuer has completed its work in relation to the valuation, the Commissioner must tell the applicant that it has done so.
Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner refers a valuation to a valuer under this section, that period is extended: see subsection 359‑50(2).
 (4) The Commissioner may charge the applicant an amount in accordance with the regulations for the valuer making or reviewing the valuation.
 (5) This section does not apply to a valuation of a gift or contribution for the purposes of Division 30 of the Income Tax Assessment Act 1997.

359‑45  Related rulings
  If the Commissioner is making a *private ruling (the first ruling) you sought on the way in which, in the Commissioner's opinion, a relevant provision applies or would apply to you, the Commissioner may:
 (a) make the first ruling a ruling on the way in which another relevant provision applies or would apply to you; or
 (b) make an additional private ruling on the way in which:
 (i) another relevant provision applies or would apply; or
 (ii) a relevant provision applies or would apply to you in relation to a *scheme related to the scheme to which the first ruling applies.
Note: Section 357‑55 specifies the relevant provisions.

359‑50  Delays in making private rulings
 (1) The applicant for a *private ruling may give the Commissioner a written notice requiring him or her to make the ruling if, at the end of 60 days after the application was made, the Commissioner has neither:
 (a) made the ruling; nor
 (b) told the applicant that the Commissioner has declined to make the ruling.
 (2) The 60 day period mentioned in subsection (1) is extended in a circumstance applicable under the table by the extension period applicable to that circumstance. If 2 or more circumstances are applicable, ignore any overlap between the periods of extension.

Extending the 60 day period
Item                         If the Commissioner, during the 60 day period:                                                                                             The 60 day period is extended by the number of days in this period: