Section 66

Refusing an application for a private ruling 

(1) The Commissioner may refuse an application for a private ruling if—

• (a) the Commissioner has already decided the question that is the subject of the application in– 
• (i) a notice of an assessment served on the applicant; 
• (ii) a public ruling made under section 63 that is in existence; or 
• (iii) a ruling published under section 69 that is in existence; 
• (b) the application relates to a matter that is the subject of a tax audit in relation to the applicant or an objection lodged by the applicant; 
• (c) the application is frivolous or vexatious; 
• (d) the transaction to which the application relates has not been carried out and there are reasonable grounds to believe that the transaction will not be carried out; 
• (e) the applicant has not provided the Commissioner with sufficient information to make a private ruling; 
• (f) in the opinion of the Commissioner, it would be unreasonable to make a private ruling in relation to the application, having regard to the resources needed to make the private ruling and any other matter the Commissioner considers relevant; or 
• (g) the making of the ruling involves the application of a tax avoidance provision. 

(2) If the Commissioner decides not to make a private ruling under this section, the Commissioner shall notify the applicant in writing of the decision.

Next