Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_3:p3
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 3/7)
Character Range: 58223–60919

against a private ruling, does not affect:
 (a) your obligation to lodge a return or do anything else; or
 (b) the Commissioner's power to make or amend an assessment or do anything else.

Division 358—Public rulings

Guide to Division 358

358‑1  What this Division is about

      A public ruling is an expression of the Commissioner's opinion of the way in which a relevant provision applies, or would apply, to entities generally or a class of entities.
      The Commissioner must publish the ruling.
      A public ruling may be withdrawn.
Note: Division 357 has some rules that relate to rulings generally.

Table of sections

Making public rulings

358‑5 What is a public ruling?
358‑10 Application of public rulings
358‑15 When a public ruling ceases to apply

Withdrawing public rulings

358‑20 Withdrawing public rulings

Making public rulings

358‑5  What is a public ruling?

 (1) The Commissioner may make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to:
 (a) entities generally or a class of entities; or
 (b) entities generally, or a class of entities, in relation to a class of *schemes; or
 (c) entities generally, or a class of entities, in relation to a particular scheme.

Note: Section 357‑55 specifies the relevant provisions.

 (2) Such a ruling may cover any matter involved in the application of the provision.

 (3) Such a ruling is a public ruling if it:
 (a) is published; and
 (b) states that it is a public ruling.

 (4) The Commissioner must publish notice of the making of a *public ruling in the Gazette.

Note: The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with: see section 357‑90.

358‑10  Application of public rulings

 (1) A *public ruling applies from the time it is published or from such earlier or later time as is specified in the ruling.

 (2) A *public ruling that relates to a *scheme does not apply to you if the scheme has begun to be carried out when the ruling is published and:
 (a) the ruling changes the Commissioner's general administrative practice; and
 (b) the ruling is less favourable to you than the practice.

358‑15  When a public ruling ceases to apply

 (1) A *public ruling may specify the time at which it ceases to apply.

 (2) If a *public ruling does not do this, it applies until it is withdrawn.

Withdrawing public rulings

358‑20  Withdrawing public rulings

 (1) The Commissioner may withdraw a *public ruling, either wholly or to an extent, by publishing notice of the withdrawal.

 (2) The withdrawal takes effect from the