Commonwealth Numbered Regulations

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FEDERAL COURT RULES 2011 (SLI NO 134 OF 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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