Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_1:p2
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 2/4)
Character Range: 47016–49779

Contracts for schemes
357‑85 Effect on ruling if relevant provision re‑enacted
357‑90 Validity of ruling not affected by formal defect

Common rules for public and private rulings

357‑95 Electronic communications
357‑100 Evidence

Common rules for private and oral rulings

357‑105 Further information must be sought
357‑110 Assumptions in making private or oral ruling
357‑115 Additional information provided by applicant
357‑120 Commissioner may take into account information from third parties
357‑125 Applications and objections not to affect obligations and powers

Rules for all rulings

357‑50  Scope of Division

  This Division applies to *public rulings, *private rulings and *oral rulings.

357‑55  The provisions that are relevant for rulings

  Provisions of Acts and regulations of which the Commissioner has the general administration are relevant for rulings if the provisions are about any of the following:
 (a) *tax;
 (b) Medicare levy;
 (c) fringe benefits tax;
 (d) *franking tax;
 (e) *withholding tax;
 (f) *mining withholding tax;
 (g) the administration or collection of those taxes;
 (h) a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000, or the administration or payment of such a grant or benefit.

357‑60  When rulings are binding on the Commissioner

 (1) A ruling binds the Commissioner in relation to you (whether or not you are aware of the ruling) if:
 (a) the ruling applies to you; and
 (b) you rely on the ruling by acting (or omitting to act) in accordance with the ruling.

Example 1: A public ruling is expressed to apply to a class of entities in relation to a particular scheme. Tim is a member of that class of entities and he is one of a number of taxpayers who enter into that scheme. The ruling applies to Tim.

 Tim relies on the ruling by lodging an income tax return that is in accordance with the ruling.

 Under the ruling, Tim's deductions in relation to the scheme are worked out to be a particular amount. Because Tim has relied on the ruling, the Commissioner must use that amount in making Tim's assessment (unless Tim stops relying on the ruling or the law is more favourable to him: see sections 357‑65 and 357‑70).

Example 2: Cecelia applies for, and obtains, a private ruling that, when she makes a payment in specified circumstances, she would not have to withhold an amount under a relevant provision. Cecelia makes the payment in the circumstances specified in the ruling, so the ruling applies to her.

 Cecelia relies on the ruling by not withholding an amount 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