Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 4/8)
Character Range: 1409810–1413057

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
Division 358—Public rulings
Guide to Division 358
358‑1 What this Division is about
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
Division 359—Private rulings
Guide to Division 359
359‑1 What this Division is about
Private rulings
359‑5 Private rulings
359‑10 Applying for a private ruling
359‑15 Private rulings to be given to applicants
359‑20 Private rulings must contain certain details
359‑25 Time of application of private rulings
359‑30 Ruling for trustee of a trust
359‑35 Dealing with applications
359‑40 Valuations
359‑45 Related rulings
359‑50 Delays in making private rulings
359‑55 Revised private rulings
359‑60 Objections, reviews and appeals relating to private rulings
359‑65 Commissioner may consider new information on objection
359‑70 Successful objection decision alters ruling
Division 360—Oral rulings
Guide to Division 360
360‑1 What this Division is about
Oral rulings
360‑5 Applying for and making of oral rulings
360‑10 Withdrawing an application for an oral ruling
360‑15 Commissioner determinations
Division 361—Non‑ruling advice and general administrative practice
361‑5 Non‑ruling advice and general administrative practice
Division 362—Rulings by Industry Innovation and Science Australia that activities are not ineligible activities
Guide to Division 362
362‑1 What this Division is about
Public rulings by Industry Innovation and Science Australia
362‑5 Industry Innovation and Science Australia may make public rulings on a specified class of activities
362‑10 Application of public rulings
362‑15 When a public ruling ceases to apply
362‑20 Withdrawing public rulings
Private rulings by Industry Innovation and Science Australia
362‑25 Industry Innovation and Science Australia may make private rulings on a specified activity
362‑30 Applying for a private ruling
362‑35 Industry Innovation and Science Australia must give notice of its decision
362‑40 Private rulings must contain certain details
362‑45 Application of private rulings
362‑50 Delays in making private rulings
362‑55 When a private ruling ceases to apply
362‑60 Withdrawing private rulings
General provisions
362‑65 When rulings are binding on the Commissioner and Industry Innovation and Science Australia
362‑70 Application of common rules under Subdivision 357‑B
362‑75 Application of Divisions 358 and 359
Part 5‑10—Commissioner's remedial power
Division 370—Commissioner's remedial power
Guide to Division 370
370‑1 What this Division is about
Subdivision 370‑A—Commissioner's remedial power
370‑5 Commissioner's remedial power
370‑10 Intended purpose or object
370‑15 Repeal of determinations
370‑20 Commencement of determinations
Part 5‑25—Record‑keeping and other obligations relating to taxpayers
Division 382—Record‑keeping
Guide to Division 382
382‑1 What this Division is about
Subdivision 382‑A—Keeping records of indirect