Commonwealth Consolidated Regulations

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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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