Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p9
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 9/14)
Character Range: 1658854–1661846

356‑C Laminaria and Corallina decommissioning levy
356‑D Australian IIR/UTPR tax and Australian DMT tax

Guide to Division 356

356‑1  What this Division is about
      This Division gives the Commissioner the general administration of the indirect tax laws and the Major Bank Levy Act 2017.

Subdivision 356‑A—Indirect tax laws

Table of sections
356‑5 Commissioner has general administration of indirect tax laws

356‑5  Commissioner has general administration of indirect tax laws
  The Commissioner has the general administration of each *indirect tax law.

Subdivision 356‑B—Major bank levy

Table of sections
356‑10 Commissioner has general administration of major bank levy

356‑10  Commissioner has general administration of major bank levy
  The Commissioner has the general administration of the Major Bank Levy Act 2017.

Subdivision 356‑C—Laminaria and Corallina decommissioning levy

Table of sections
356‑15 Commissioner has general administration of Laminaria and Corallina decommissioning levy

356‑15  Commissioner has general administration of Laminaria and Corallina decommissioning levy
  The Commissioner has the general administration of the Offshore Petroleum (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022.

Subdivision 356‑D—Australian IIR/UTPR tax and Australian DMT tax

Table of sections
356‑20 Commissioner has general administration of Minimum Tax Act

356‑20  Commissioner has general administration of Minimum Tax Act
  The Commissioner has the general administration of the *Minimum Tax Act.

Part 5‑5—Rulings

Division 357—Object and common rules

Table of Subdivisions
 Guide to Division 357
357‑A Object of this Part
357‑B Common rules for rulings

Guide to Division 357

357‑1  What this Division is about

      This Division sets out the object of this Part, and common rules that apply to public, private and oral rulings. (For the rules specific to each of those kinds of ruling, see Divisions 358, 359, 360 and 362.)
      A ruling is an expression of the Commissioner's opinion of the way in which a relevant provision applies, or would apply, to you.
      A ruling binds the Commissioner if it applies to you and you act in accordance with it. If you do act in accordance with it and the law turns out to be less favourable to you than the ruling provides, you are protected by the ruling from any adverse consequences.
      The Division also sets out some other general rules for rulings.
                 Note: In limited circumstances, Industry Innovation and Science Australia can make rulings.

Subdivision 357‑A—Object of this Part

Table of sections
357‑5 Object of this Part

357‑5  Object of this Part
 (1) The object of this Part is to provide a way for you to find out the Commissioner's view about how certain laws administered by the Commissioner apply to you so that the risks to you of uncertainty when you are self assessing or working out your tax obligations or entitlements are reduced.
 (2) This object