Class Ruling
CR 2001/1A3 - Addendum
Income tax: Class Rulings system
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Addendum
This Addendum amends Class Ruling CR 2001/1 to take into account the inclusion of indirect tax and excise rulings into the public rulings system following the enactment of Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010. This implements the Government's response to the Board of Taxation's Review of the Legal Framework for the Administration of the GST which recommended harmonising the indirect tax rulings system with the general rulings system.
CR 2001/1 is amended as follows:
(a) Omit 'may be public rulings under the Taxation Administration Act 1953 ('TAA')'; substitute 'are binding public rulings made under Division 358 of Schedule 1 to the Taxation Administration Act 1953 (TAA)'.
(b) In the fourth dot point omit 'we'; substitute 'the Commissioner'.
Omit the note.
Omit the first sentence; substitute:
Being a type of public ruling,[1] the Commissioner derives the power to issue Class Rulings under Division 358 of Schedule 1 to the TAA.
Omit the last three dot points; substitute:
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- petroleum resource rent tax;
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- indirect tax (including goods and services tax (GST), wine tax and luxury car tax (LCT));
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- excise duty;
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- the administration or collection of the above taxes, levies and duties;
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- product grants or benefits mentioned in section 8 of the Product Grants and Benefits Administration Act 2000 (including energy grants, cleaner fuel grants and product stewardship (oil) benefits); or the administration or payment of the above grants and benefits;
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- net fuel amount, or the administration, collection or payment of a net fuel amount;
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- a net amount, or the administration, collection or payment of a net amount; and
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- a wine tax credit, or the administration or payment of a wine tax credit.
Omit the third sentence.
Omit the paragraph; substitute:
18. Each Class Ruling is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth, available from the Commonwealth Copyright Administration. Requests and inquiries concerning reproduction and rights should be addressed to:
- Commonwealth Copyright Administration
- Copyright and Classification Policy Branch
- Attorney-General's Department
- 3-5 National Circuit
- BARTON ACT 2600
- or posted at: http://www.ag.gov.au/cca
(a) Omit the first sentence; substitute:
A request for a Class Ruling should be made in writing.
(b) At the end of the last dot point, insert the footnote:
2 Further information on applying for class rulings is available on the ATO website at www.ato.gov.au.
Omit 'him or her'; substitute 'the affected person(s)'.
(a) Omit the heading; substitute:
Testing the Commissioner's views
(b) Omit the first sentence; substitute:
Where the Commissioner is unable to rule favourably, the Commissioner will agree to issue a private ruling in response to a valid application by a proposed participant, to enable the issues to be tested through the relevant review processes.
Omit the heading; substitute:
When the Commissioner will not rule
Omit all occurrences of 'ATO'; substitute 'Commissioner'.
Omit the paragraphs; substitute:
The effect of inconsistent rulings
27A. Where there are inconsistent rulings that both apply to the entity, section 357-75 of Schedule 1 to the TAA sets out rules for determining which ruling may be relied upon, to the extent of the inconsistency. Refer to TR 2006/10 for an explanation of the Commissioner's view on how this provision applies.
Omit:
| Testing our views | 24 |
| When we will not rule | 25 |
Insert:
| Testing the Commissioner's views | 24 |
| When the Commissioner will not rule | 25 |
| The effect of inconsistent rulings | 27A |
14. Related Rulings/Determinations
Insert:
TR 2006/10
Insert:
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- Product Grants and Benefits Administration Act 2000 8
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- Copyright Act 1968
Insert:
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- Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010
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- Board of Taxation's Review of the Legal Framework for the Administration of the GST
This Addendum applies on and from 1 July 2010.
Commissioner of Taxation
6 April 2011
References
ATO references:
NO 1-24BAU0R