Inconsistent rulings
357-75 Inconsistent rulings
The rules in this table have effect if:
a ruling and a later ruling both apply to you; and
the 2 rulings are inconsistent.
However, the rules in the table only apply to the extent of the inconsistency, and do not apply to *indirect tax or excise rulings.
Inconsistent rulings (other than indirect tax or excise rulings) | |||
|---|---|---|---|
Item | If the earlier ruling is: | And the later inconsistent ruling is: | The result is: |
1 | A *public ruling | Any ruling | You may rely on either ruling. |
2 | A *private ruling or an *oral ruling | A private ruling or an oral ruling | If you informed the Commissioner about the existence of the earlier ruling when you applied for the later ruling, the earlier ruling is taken not to have been made. Otherwise, the later ruling is taken not to have been made. |
3 | A *private ruling or an *oral ruling | A *public ruling | The earlier ruling is taken not to have been made if, when the later ruling is made: (a) the income year or other period to which the rulings relate has not begun; and (b) the *scheme to which the rulings relate has not begun to be carried out. Otherwise, you may rely on either ruling. |
If:
2 inconsistent *indirect tax or excise rulings apply to you; and
the rulings are both *public rulings;
then, to the extent of the inconsistency, you may rely on either of the rulings.
If:
2 inconsistent *indirect tax or excise rulings apply to you; and
at least one of the rulings is not a *public ruling;
then, to the extent of the inconsistency:
the later ruling is taken to apply from the later of:
the time it is made; and
the time (if any) specified in the ruling as being the time from which it begins to apply; and
the earlier ruling is taken to cease to apply at that later time.
If 3 or more rulings apply to you and the rulings are inconsistent, apply the rules in this section to each combination of 2 rulings in the order in which they were made.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.