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:
(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).