Taxation Administration Act 1953

If you are an individual, you or your *legal personal representative may apply to the Commissioner for advice on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme.

Section 357‑55 specifies the relevant provisions.

An application under this section must be made orally and in the manner determined under section 360‑15.

You or your *legal personal representative must not apply for advice under this section in relation to:

an *indirect tax law (other than the *fuel tax law); or

an *excise law.

The Commissioner must give you or your *legal personal representative that advice unless:

the Commissioner considers that the advice sought relates to a *business matter or a complex matter; or

the matter sought to be ruled on is already being, or has been, considered by the Commissioner for you.

The Commissioner may also decline to make an oral ruling if:

the Commissioner has requested you to give further information under section 357‑105 and you have not given it to the Commissioner; or

the Commissioner considers that the correctness of an oral ruling would depend on which assumptions were made about a future event or other matter (see section 357‑110).

The Commissioner must give that advice orally and in the manner determined under section 360‑15. That advice must include a registration identifier for the ruling.

The Commissioner must tell you which assumptions the Commissioner made in making the ruling: see section 357‑110.

You are not entitled to receive a written record of that advice.

However, you may be able to apply for a private ruling on the matter under Division 359.