Commonwealth Consolidated Regulations

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FEDERAL COURT RULES 2011 - RULE 33.04

Documents to be filed and served by Commissioner--private rulings

    If an AOD appeal relates to a private ruling, the Commissioner must, within 14 days after being served with the sealed copy of the notice of appeal:

  (a)   lodge:

  (i)   a copy of the private ruling; and

  (ii)   a copy of the notice of reviewable objection decision; and

  (iii)   a copy of the taxation objection; and

  (iv)   a copy of any documents given to the Commissioner by the applicant in support of an application under section   359 - 10 of Schedule   1 to the Taxation Administration Act or containing information given by the applicant to the Commissioner under section   357 - 105 or 357 - 115 of Schedule   1 to that Act; and

  (v)   a statement of any assumption made by the Commissioner when making the ruling that is not stated in the notice of ruling; and

  (b)   serve on the applicant:

  (i)   a list of the documents filed under subparagraphs   (a)(i) to (iv); and

  (ii)   a copy of the statement mentioned in subparagraph   (a)(v).


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