Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:3_45:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 3 cl 45 (pt 2/3)
Character Range: 134860–137436

an anti‑avoidance provision applies to you in relation to the income year to which your application relates.

360‑145  Other grounds on which application must or can be refused

 (1) The Commissioner must not comply with your application if:
 (a) there is already an *oral ruling, in respect of the same income year, on the matter sought to be ruled on; or
 (b) there is already a *private ruling on the matter sought to be ruled on; or
 (c) the matter sought to be ruled on has been decided for the purposes of a *Commissioner assessment; or
 (d) there is being carried out a *tax audit:
 (i) of which you have been informed; and
 (ii) that, in the opinion of the Commissioner, will require the Commissioner to decide the matter sought to be ruled on; or
 (e) the matter sought to be ruled on is the subject of an objection against a *self assessment; or
 (f) you are not a *SPOR taxpayer for the income year to which the application relates, and the application is made later than 4 years after the last day allowed to you for lodging an *income tax return for that income year; or
 (g) you are a *SPOR taxpayer for the income year to which the application relates, and the application is made later than 2 years after the last day allowed to you for lodging an *income tax return for that income year.

 (2) The Commissioner must not comply with your application if, in his or her opinion:
 (a) the application is frivolous or vexatious; or
 (b) the *oral ruling arrangement to which the application relates has not been, and is not being, carried out and is not seriously contemplated by you; or
 (c) you have not given sufficient information, despite a request under section 360‑40, to enable the ruling to be made; or
 (d) it would be unreasonable to comply, or continue to attempt to comply, having regard to the extent of the Commissioner's resources that would be required to comply.

 (3) The Commissioner must not comply with your application in so far as it involves calculating an amount.

 (4) The Commissioner need not comply with your application if he or she is satisfied that, had your application been for a *private ruling, he or she would not have been required to comply with it.

360‑150  Assumptions in making oral ruling

  If the Commissioner considers that the correctness of an *oral ruling would depend on which assumptions were made about a future event or other matter, the Commissioner may:
 (a) decline to make the ruling; or
 (b) make such of the assumptions as the Commissioner considers to be most appropriate.

360‑155  Effect on oral