Documents to be filed and served by Commissioner—private rulings
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:
lodge:
a copy of the private ruling; and
a copy of the notice of reviewable objection decision; and
a copy of the taxation objection; and
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
a statement of any assumption made by the Commissioner when making the ruling that is not stated in the notice of ruling; and
serve on the applicant:
a list of the documents filed under subparagraphs (a)(i) to (iv); and
a copy of the statement mentioned in subparagraph (a)(v).
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