359-5
CurrentPrivate rulings
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-5Rulings
Division 359Private rulings
359-5 Private rulings
(1)
The Commissioner may, on application, make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme. Such a ruling is called a private ruling.
Note:
Section 357‑55 specifies the relevant provisions.
(2)
A *private ruling may cover any matter involved in the application of the provision.
This Act’s bill:Second reading speech
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