Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 2/7)
Character Range: 1675641–1678603

for making it has not been complied with.

Common rules for public and private rulings

357‑95  Electronic communications
  A communication between the Commissioner and another entity made for the purposes of a *public ruling or *private ruling may be made electronically.

Common rules for private and oral rulings

357‑105  Further information must be sought
 (1) If the Commissioner considers that further information is required to make a *private ruling or an *oral ruling, the Commissioner must request the applicant to give that information to him or her.
Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner requests further information under this section, that period is extended: see subsection 359‑50(2).
 (2) The Commissioner may decline to make the ruling if the applicant does not give the information to the Commissioner within a reasonable time.
Note: The Commissioner must give the applicant written reasons for declining to make a private ruling: see section 359‑35.

357‑110  Assumptions in making private or oral ruling
 (1) If the Commissioner considers that the correctness of a *private ruling or 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.
 (2) Before making the ruling, the Commissioner must:
 (a) tell the applicant which assumptions (if any) the Commissioner proposes to make; and
 (b) give the applicant a reasonable opportunity to respond.
Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner tells the applicant about assumptions the Commissioner proposes to make under this section, that period is extended: see subsection 359‑50(2).

357‑115  Additional information provided by applicant
  In considering an application for a *private ruling or an *oral ruling, the Commissioner may take into account additional information provided by the applicant after the application was made (whether in response to a request under section 357‑105 or otherwise).

357‑120  Commissioner may take into account information from third parties
  In making a *private ruling or an *oral ruling, the Commissioner may take into account any relevant information provided by an entity other than the applicant (whenever it was provided) if the Commissioner:
 (a) tells the applicant what that information is and that the Commissioner intends to take the information into account; and
 (b) gives the applicant a reasonable opportunity to respond before making the ruling.
Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner tells the applicant about third party information under this section, that period is extended: see subsection 359‑50(2).

357‑125  Applications and objections not to affect obligations and powers